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