Schwartz Levitsky Feldman llp

CHARTERED ACCOUNTANTS

 

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

We were previously the independent registered public accounting firm for Security Devices International Inc. and under the date of March 13, 2017, we reported on the consolidated financial statements of Security Devices International Inc. as of and for the years ended November 30, 2016 and 2015 (as restated). We have read Security Devices International Inc.’s statements included under Item 4.01 of its Form 8-K dated December 1, 2017, and we agree with such statements.

 

Yours very truly,