Exhibit 99.21

September 5, 2025
Alberta Securities Commission
British Columbia Securities Commission
Manitoba Securities Commission
Department of Justice and Public Safey, Financial and Consumer Services Commission, New Brunswick
Office of the Superintendent of Securities Service Newfoundland and Labrador Nova Scotia Securities Commission
Ontario Securities Commission
Financial and Consumer Services Division, Prince Edward Island
Financial and Consumer Affairs Authority of Saskatchewan
Dear Sirs / Mesdames:
| Re: | Santacruz Silver Mining Ltd. (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 Company’s Notice of Change of Auditor, dated September 3, 2025 (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
