July 11, 2014
| British Columbia Securities Commission |
| Ontario Securities Commission |
| Autorité des marchés financiers |
| Alberta Securities Commission |
| Financial and Consumer Affairs Authority of Saskatchewan |
| Manitoba Securities Commission |
| New Brunswick Securities Commission |
| Prince Edward Island Securities Office |
Dear Sirs/Mesdames:
RE: Notice of Change of Auditor - MERUS LABS INTERNATIONAL INC.
We have reviewed the information contained in the Notice of Change of Auditor of Merus Labs International Inc. dated July 11, 2014 (the “Notice”), which we understand will be filed pursuant to Section 4.11 of National Instrument 51-102.
Based on our knowledge of such information at this time, we agree with the statements made in the Notice.
Yours truly
Licensed Public Accountants
Chartered Professional Accountants
