| British Columbia Securities Commission | Canadian Securities Exchange | |
| P.O. Box 10142, Pacific Centre | 9th Floor - 220 Bay Street | |
| 9th Floor - 701 West Georgia Street | Toronto, ON M5J 2W4 | |
| Vancouver, B.C. V7Y 1L2 | ||
| Alberta Securities Commission | Ontario Securities Commission | |
| Suite 600, 250 - 5th Street S.W. | 20 Queen Street West, 22nd Floor | |
| Calgary, Alberta T2P 0R4 | Toronto, ON M5H 3S8 |
Dear Sirs:
Re: IM Cannabis Corp. (the "Company")
Notice Pursuant to National Instrument 51-102 - Change of Auditor
As required by the National Instrument 51-102 and in connection with our resignation as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor, dated January 19, 2020 and agree with the information contained therein, based upon our knowledge of the information relating to the said notice and of the Company at this time.
Yours very truly,
DALE MATHESON CARR-HILTON LABONTE LLP
CHARTERED PROFESSIONAL ACCOUNTANTS
Vancouver • Tri-Cities • Surrey • Victoria