May 3, 2023

British Columbia Securities Commission

Alberta Securities Commission

PO Box 10142, Pacific Centre

600, 250 - 5th Street S.W.

701 West Georgia Street

Calgary, AB

Vancouver, BC

T2P 0R4

V7Y 1L2



Ontario Securities Commission


20 Queen Street West, 19th Floor, Box 55


Toronto Ontario


M5H 3S8


Dear Sirs / Mesdames:


Re: Petroteq Energy Inc. (the "Company") - Notice Regarding Change of Auditor

As required by the National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor, dated May 3, 2023, 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,


Chartered Professional Accountants