| Deloitte LLP | |
| Bay Adelaide East | |
| 22 Adelaide Street West | |
| Suite 200 | |
| Toronto ON M5H 0A9 | |
| Canada | |
| Tel: 416-601-6150 | |
| Fax: 416-601-6151 | |
| www.deloitte.ca |
September 5, 2017
| To the: | |
| Alberta Securities Commission | |
| British Columbia Securities Commission | |
| Ontario Securities Commission | |
| Saskatchewan Financial Services Commission (Securities Division) | |
| Manitoba Securities Commission | |
| New Brunswick Securities Commission | |
| Nova Scotia Securities Commission | |
| Securities Commission of Newfoundland and Labrador | |
| Registrar of Securities, Prince Edward Island | |
| Securities Registry Northwest Territories |
Dear Sirs/Mesdames:
As required by subparagraph (5)(a)(ii) of section 4.11 of National Instrument 51-102, we have reviewed the change of auditor notice of Avalon Advanced Materials Inc. received on September 1, 2017 (the “Notice”) and, based on our knowledge of such information at this time, we agree with the statements contained in items 1, 3, 4 and 5, as it relates to us, and we have no basis to agree or disagree with statement 2 contained in the Notice.
Yours very truly,
/s/ Deloitte LLP
Chartered Professional Accountants
Licensed Public Accountants