Aluf : Attorney Letter with Respect to Current Information

LAW OFFICE OF CARL P. RANNO

CARL P. RANNO Admitted in Michigan

2733 EAST VISTA DRIVE PHOENIX, ARIZONA 85032

Telephone: [phone] Email:[e-mail]

April 8, 2022

OTC Markets Group, 304 Hudson Street, 3rd Floor New York, NY 10013

RE: Attorney Letter for Aluf Holdings, Inc., a Nevada Corporation, Regarding the Issuer's Annual Report and Financial Statements for year ending December 31, 2021

Please be advised that I am a United States citizen and have been retained by Aluf Holdings, Inc. (DRNK). hereinafter referred to as "Issuer" or "Company" solely to render an opinion as to the Issuer's compliance with the Guidelines for Disclosure of Adequate Current Information. I do not represent the Company in any other manner. OTC Markets is entitled to rely on the current legal opinion in determining whether the Issuer has made adequate current information available within the meaning of Rule 144(c) (2) under the Securities Act of 1933.

In determining whether the Issuer has met its disclosure obligations with respect to adequate current information, I have reviewed such corporate records including Articles of Incorporation as amended, bylaws, minutes and other documents as I deemed necessary regarding the filing of the Disclosure Documents as well as the filing of the Annual Report and the Quarterly Reports. In addition, I have made such investigations and have considered such questions of law as I deemed necessary and appropriate for rendering this Opinion. In all such examination, I have assumed the genuineness of all signatures, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as copies and the authenticity of all originals of such documents submitted as copies. Further, in all such examinations, I may have relied on information obtained from public officials, officers of the Issuer and other sources and represent that all such sources are believed to be reliable.

Additionally, for the purposes of rendering this opinion, I have specifically reviewed the following documents.

• 1. Quarterly Report: Disclosure Statement and Financial Statements posted on May 21, 2021, for the quarter ended March 31, 2021

• 2. Quarterly Report: Disclosure Statement and Financial Statements posted on August 15, 2021, for the quarter ended June 30, 2021

• 3. Quarterly Report: Disclosure Statement and Financial Statements posted on

• November 12, 2021, for the quarter ended September 30, 2021.

4. Annual Report: Disclosure Statement and Financial Statements posted on April

7, 2022, for the year ended December 31, 2021.

This opinion opines that the Initial Annual Disclosure Statement and the Annual Financial Statements, as filed on April 8, 2022 for the period ended December 31, constitute adequate current public information concerning the shares of common stock of the Issuer (the "Securities") and the Issuer and is available within the meaning of Rule 144(c)(2) under the Securities Act; includes all of the information that a broker-dealer would be required to obtain from the Issuer to publish a quotation for the shares of common stock of the Corporation (the "Securities"), under Rule 15c2-11 of the Exchange Act; complies as to form with the Pink Sheets Guidelines for Providing Adequate Current Information, which are located on the Internet atwww.otcmarkets.com; and have been posted in the OTC Markets News Service.

Please be advised that OTC Markets is entitled to rely on the Opinion in determining whether the Issuer has made adequate current information publicly available within the meaning of Rule 144(c) (2) under the Securities Act.

The Issuer's unaudited financial statements were prepared by Teresa McWilliams, the Company's Chief Financial Officer, who has more than 20 years of experience in the preparation of financial reports.

The Issuer's transfer agent is: Broadridge Financial Solutions, Inc.

51 Mercedes Way, Suite 1300

Philadelphia, PA 11717

The Transfer Agent is registered with the Securities and Exchange Commission. The Transfer Agent maintains a list of shareholders which I have reviewed and relied on to confirm the number of shares issued and outstanding as well as the identification of the shareholders.

The undersigned has met telephonically with and discussed the Annual Financial Reports and Quarterly Financial Disclosure with Donald C. Bennett the President/CEO and Teresa McWilliams the CFO, and they have reviewed the information provided in the Initial Annual Disclosure Report, the Quarterly Disclosure Statements and Financial Statements and I have been advised by them that management has approved the Opinion and all filings hereunder.

I, Carl P. Ranno., am not currently nor to my knowledge have ever been under investigation by any Federal or State regulatory authority for any violations of Federal or State securities laws.

Additionally, I am not currently, nor have I been in the past five years, suspended or barred from practicing in any state or jurisdiction and have not been charged in a civil or criminal case.

To the best of my knowledge, after inquiry of management and the Board of Directors of the Issuer, neither the Issuer nor its Board of Directors nor any 5% or greater shareholder is currently under investigation by any Federal or State regulatory authority for any violations of Federal or State securities laws.

I am a resident of the State of Arizona and admitted to practice law in the State

of Michigan, US Supreme Court, US Court of Appeals Sixth Circuit, US Tax Court and US District Courts. I am permitted to practice before the Securities and Exchange Commission and have not been prohibited from practicing hereunder. I do not own any of the Issuer's shares and have no agreement to receive the Issuer's shares in the future.

I do not express any opinion herein concerning any law other than the laws of the United States, and the jurisdictions where I am permitted to render opinions.

Based upon information received from the Issuer and reviewing its financial statements I have determined that the issuer, nor its predecessors, have ever been a "shell company" as defined in Rules 405 of the Securities Act of 1933 and 12b-2 of the Exchange Act of 1934.

The opinions set forth herein are expressed as of the date hereof and remain valid so long as the documents, instruments, records and certificates I have examined and relied upon, as noted above, are unchanged and the assumptions I have made, as noted above, are valid. While this Opinion is intended exclusively for use by OTC Markets, Inc., the same is hereby granted full and complete rights and permission without any future request to publish this Opinion as part of "otcmarkets.com" for viewing by the public and regulatory agencies.

Sincerely,

/s/ Carl P. Ranno Carl P. Ranno