Xtract One Technologies Inc. — Regulatory Filings 2021

Jun 11, 2021

Form 52-109F2 Certification of Interim Filings Full Certificate

I, Karen Hersh, Chief Financial Officer, of Patriot One Technologies Inc. , certify the following:

1. Review: I have reviewed the interim financial statements and interim MD&A (together, the “interim filings”), including, for greater certainty, all documents and information that are incorporated by reference in the interim filings of Patriot One Technologies Inc. (the “issuer”) for the interim period ended April 30, 2021 .

2. No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, for the period covered by the interim filings.

3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.

4. Responsibility: The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings , for the issuer.

5. Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer’s other certifying officer(s) and I have, as at the end of the period covered by the interim filings

   • (a) designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

     • (i) material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and

     • (ii) information required to be disclosed by the issuer in its interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and

   • (b) designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP.

• 5.1 Control framework: The control framework the issuer’s other certifying officer(s) and I used to design the issuer’s ICFR is Internal Control – Integrated Framework (COSO Framework 2013) published by The Committee of Sponsoring Organizations of the Treadway Commission (COSO).

• 5.2 N/A

1

5.3 N/A

1. Evaluation: The issuer’s other certifying officer(s) and I have

   • (a) evaluated, or caused to be evaluated under our supervision, the effectiveness of the issuer’s DC&P at the interim period end and the issuer has disclosed in its interim MD&A our conclusions about the effectiveness of DC&P at the interim period end based on that evaluation; and

   • (b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the issuer’s ICFR at the interim period end and the issuer has disclosed in its interim MD&A

     • (i) our conclusions about the effectiveness of ICFR at the interim period end based on that evaluation; and

     • (ii) for each material weakness relating to operation existing at the interim period end

       • (A) a description of the material weakness;

       • (B) the impact of the material weakness on the issuer’s financial reporting and its ICFR; and

       • (C) the issuer’s current plans, if any, or any actions already undertaken, for remediating the material weakness.

2. Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred during the period beginning on February 1, 2021 and ended on April 30, 2021 that has materially affected, or is reasonably likely to materially affect, the issuer’s ICFR.

3. Reporting to the issuer’s auditors and board of directors or audit committee: The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of ICFR, to the issuer’s auditors, and the board of directors or the audit committee of the board of directors any fraud that involves management or other employees who have a significant role in the issuer’s ICFR.

Date: June 10, 2021

“Karen Hersh”

_______________________ Chief Financial Officer

2