Exhibit 99.3
 January 16, 2025 | Fahn Kanne & Co. Head Office 32 Hamasger Street Tel-Aviv 6721118, ISRAEL PO Box 36172, 6136101 T +972 3 7106666 F +972 3 7106660 www.gtfk.co.il |
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Dear Sirs / Mesdames
Re: IM Cannabis Corp. - Change of Auditor Notice dated January 16, 2025
Pursuant to Part 4.11 of National Instrument 51-102, Continuous Disclosure Obligations, we have reviewed the notice of change of auditor of IM Cannabis Corp. dated January 16, 2025 (the “Notice”) and based on our knowledge of such information at this time, we agree with the statements contained in the Notice pertaining to our firm.
Yours sincerely,
/s/ FAHN KANNE & CO. GRANT THORNTON ISRAEL
FAHN KANNE & CO. GRANT THORNTON ISRAEL
FAHN KANNE & CO. GRANT THORNTON ISRAEL
Tel-Aviv, Israel
cc: The Board of Directors, IM Cannabis Corp.