Walker Lane Resources Ltd. — Audit Report / Information 2021

Dec 8, 2021

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Crowe MacKay LLP Member Crowe Horwath International

1100, 1177 West Hastings Street Vancouver, BC V6E 4T5 +1.604.687.4511 Tel +1.604.687.5805 Fax +1.800.351.0426 Toll Free www.crowemackay.ca

December 8, 2021

British Columbia Securities Commission Alberta Securities Commission TSX Venture Exchange

Dear Sirs/Mesdames:

Re: CMC Metals Ltd. – Notice of Change of Auditors

As required by National Instrument 51-102, we confirm that we have reviewed the information contained in the Notice of Change of Auditors ("the Notice") dated December 8, 2021 by CMC Metals Ltd. ("the Corporation") and, based on our knowledge of such information at this time, we agree with the information contained in the Notice.

We understand that a copy of the Notice and this letter will be provided to the shareholders of the Corporation.

Yours very truly,

“Crowe MacKay LLP”

Crowe MacKay LLP Chartered Professional Accountants