Walker Lane Resources Ltd. — Audit Report / Information 2023

Oct 20, 2023

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Green Growth CPAs 10250 Constellation Blvd. Los Angeles, CA, 90067

October 18, 2023

British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission

Dear Sirs:

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") issued on October 18, 2023, by CMC Metals Ltd. ("the Corporation").

Based on our knowledge of such information at this time, we agree with the information contained in the Notice, other than statements relating to the former auditor with which we have no basis to agree or disagree.

Yours very truly,

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Green Growth CPAs Chartered Public Accountants

cc: The Board of Directors, CMC Metals Ltd.