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July 30, 2018

Dear Sir/Madam

Re: Notice of Change of Auditors of Suncor Energy Inc.

We have read the Notice of Suncor Energy Inc. dated July 26, 2018 and are in agreement with the statements contained in such Notice.

Yours very truly,

Chartered Professional Accountants

Calgary, Canada

KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada provides services to KPMG LLP.