Exhibit 99.3
August 9, 2022
British Columbia Securities Commission
Alberta Securities Commission
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
Ontario Securities Commission
Autorité des marchés financiers (Québec)
Financial and Consumer Services Commission of New Brunswick
Nova Scotia Securities Commission
The Office of the Superintendent Securities, Prince Edward Island
Office of the Superintendent of Securities, Newfoundland & Labrador
Office of the Yukon Superintendent of Securities
Northwest Territories Securities Office Nunavut Securities Office
Dear Sirs/Mesdames:
| Re: | Curaleaf Holdings, Inc. – Change of Auditor |
Pursuant to National Instrument 51-102 – Continuous Disclosure Obligations, we have reviewed the information contained in the Notice of Change of Auditor of Curaleaf Holdings, Inc. dated August 9, 2022 (the "Notice") and, based on our knowledge of such information at this time, we agree with the statements made in the Notice.
Yours very truly,
| /s/ PKF O’Connor Davies, LLP | |
| PKF O’Connor Davies, LLP | |
| Woodcliff Lake, New Jersey |
PKF O’CONNOR DAVIES, LLP
300 Tice Boulevard, Suite 315, Woodcliff Lake, NJ 07677 I Tel: 201.712.9800 I Fax: 201.712.0988 I www.pkfod.com
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