April 13, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561
Commissioners:
We have read the statements included under the heading “Changes in Independent Registered Public Accounting Firm” in the registration statement on Form S-1 of Rare Earths Americas, Inc. filed on April 10, 2026. We agree with the statements contained therein concerning our firm. We are not in a position to agree or disagree with other statements contained therein.
Yours truly,
/s/ PGBR RODYOS AUDITORES INDEPENDENTES S.S
PGBR RODYOS AUDITORES INDEPENDENTES S.S