(1) An issuer that files a preliminary short form prospectus shall
(a) file the following with the preliminary short form prospectus:
… (iii) Material Incorporated by Reference – copies of all material incorporated by reference in the preliminary short form prospectus and not previously filed;
(vi) Reports and Valuations – a copy of each report or valuation referred to in the preliminary short form prospectus for which a consent is required to be filed under section 10.1 of NI 41-101 and that has not previously been filed, other than a technical report that
(A) deals with a mineral project or oil and gas activities, and
(B) is not otherwise required to be filed under paragraph (v);
…(b) deliver to the regulator, concurrently with the filing of the preliminary short form prospectus, the following:
… (ii) Auditor’s Comfort Letter Regarding Audited Financial Statements – if a financial statement of an issuer or a business included in, or incorporated by reference into, a preliminary short form prospectus is accompanied by an unsigned auditor’s report, a signed letter addressed to the regulator from the auditor of the issuer or of the business, as applicable, prepared in accordance with the form suggested for this circumstance in the Handbook; and