Wellfield Technologies Inc. — Audit Report / Information 2022

Dec 20, 2022

KR

KINGSTON

ROSS

PASNAK LLP

CHARTERED PROFESSIONAL ACCOUNTANTS

Suite 1500, 9888 Jasper Avenue NW

Edmonton, Alberta T5J 5C6

T. 780.424.3000 | F. 780.429.4817 | W. krpgroup.com

PRIVATE AND CONFIDENTIAL

December 16, 2022

British Columbia Securities Commission

Alberta Securities Commission

Dear Sirs/Mesdames:

Re: Wellfield Technologies Inc. (the "Company") — Change of Auditor

We acknowledge receipt of a Notice of Change of Auditor (the "Notice") dated December 16, 2022 delivered to us by the Company in respect of the change of auditor of the Company. In accordance with National Instrument 51-102 – Continuous Disclosure Obligations, we have reviewed the information contained in the Notice and we agree with each of the statements contained therein pertaining to our firm. We advise that we have no basis to agree or disagree with the comments in the Notice relating to MNP LLP, Chartered Professional Accountants.

Yours truly,

Kingston Ross Pasnak LLP

Kingston Ross Pasnak LLP

Chartered Professional Accountants

An independent member firm of

DFK