Exhibit 99.2

 

Schwartz Levitsky Feldman llp

CHARTERED ACCOUNTANTS

 

 

 

November 30, 2017

 

UHY McGovern Hurley LLP

251 Consumers Road

Suite 800

Toronto, Ontario

M2J 4R3

 

Attention: Ms. Koko Yamamoto, CPA, CA, Partner

 

Dear Madam:

 

Re:  Security Devices International Inc. (the “Company”)

 

We refer to your letter dated November 30, 2017 with respect to a request to accept the appointment as auditor of the above-named Company.

 

For the enquiries specifically requested in your letter, our responses are as follows:

 

1.	We do not have any issues with the integrity of management of the Company;

 

2.	We do not have any disagreements with management regarding accounting principles, audit scope, or other significant matters;

 

3.	As per our communication to the audit committee, we are not aware of any fraud or illegal acts, and internal control matters;

 

4.	We resigned as the auditor of the Company as our firm is no longer auditing US public companies; and

 

5.	All related party transactions and relationships of the Company were in the normal course of the business.

 

Pursuant to the CPA Code of Professional Conduct of The Chartered Professional Accountants of Ontario, Rules 302.2 and 302.3, we are not aware of any circumstances that should be taken into account which might influence your decision on whether or not to accept the appointment as the successor auditor of the above noted Company.

 

 

 

	2300 Yonge Street, Suite 1500
	Toronto, Ontario M4P 1E4
	Tel: 416 785 5353
	Fax: 416 785 5663

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This response is also made pursuant to the requirements of Section 151(4) of the Ontario Business Corporations Act.

 

Yours very truly,

 

SCHWARTZ LEVITSKY FELDMAN LLP