Exhibit 99.32

October 24, 2024
Alberta
Securities Commission
British Columbia Securities Commission
Dear Sirs / Mesdames:
| Re: | F3 Uranium Corp. (the Company) |
| Notice Pursuant to NI 51-102 - Change of Auditor | |
As required by the National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Companys Notice of Change of Auditor, dated October 24, 2024 (the Notice), and based on our knowledge of such information at this time, we agree with the information contained in the Notice pertaining to our firm.
Yours very truly,

DAVIDSON
& COMPANY LLP
Chartered Professional Accountants
cc: TSX Venture Exchange
