May 30, 2025
Private and Confidential
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C 20549
Dear Sirs/Madams:
| Re: Destiny Media Technologies Inc. |
We have read the "Change in Registrant's Certifying Accountant" section of Destiny Media Technologies Inc.'s Form 8-K dated May 30, 2025 and we agree with the statements made therein.
Yours truly,
Smythe LLP
Chartered Professional Accountants