September 27, 2018 VIA SEDAR

TO:	British Columbia Securities Commission
	Alberta Securities Commission
	Financial and Consumer Affairs Authority of Saskatchewan
	Manitoba Securities Commission
	Ontario Securities Commission
	Autorité Des Marches Financiers
	Financial and Consumer Services Commission (New Brunswick)
	Nova Scotia Securities Commission
	PEI Securities Office
	Newfoundland and Labrador Securities Commission
Re:	Aurora Cannabis Inc. (the “Company”)
	Notice Pursuant to National Instrument 51-102 – Change of Auditor (“Notice”)

As required by National Instrument 51-102, we have reviewed the information contained in the Notice dated September 25, 2018 given by the Company to ourselves and KPMG LLP.

In reference to the Notice of Change of Auditor, we wish to advise the relevant securities commissions that we have read the Notice and, based on our knowledge as at the time of receipt of the Notice that we agree with the comments within the Notice.

Yours very truly,

MNP LLP
Chartered Professional Accountants