United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mesdames/Sirs:
| Re: | High Tide Inc. (the "Corporation") |
We hereby consent to the use of our name in the Corporation's Registration Statement on Form F-10 dated July 20, 2023, as such may thereafter be amended or supplemented, and in the base shelf prospectus included therein, on the face page and under the headings "Legal Matters and Interests of Experts" in the Prospectus.
In giving this consent, we do not thereby admit that we come within the category of persons whose consent is required by section 7 of the Securities Act of 1933, as amended.
Yours very truly,
"Garfinkle Biderman LLP"
Garfinkle Biderman LLP
| Garfinkle | Biderman LLP | Tel | 416.869.1234 |
| Dynamic Funds Tower, Suite 801, 1 Adelaide Street East, Toronto, ON M5C 2V9 | Fax | 416.869.0547 www.garfinkle.com |