Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 263

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 263
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 the Securities Act) in other companies’ organizational documents has been challenged in legal                   
 proceedings, and there is uncertainty as to whether courts would enforce the exclusive forum provisions in our articles. Additionally,        
 our shareholders cannot waive compliance with the federal securities laws and the rules and regulations thereunder.                           |

Anti-Money Laundering, Counter Terrorist Financing, Prevention of Proliferation Financing and Financial Sanctions Compliance-Cayman Islands

If any person residing in the
Cayman Islands knows or suspects or has reasonable grounds for knowing or suspecting that another person is engaged in criminal conduct
or money laundering or is involved with terrorism or terrorist property or proliferation financing or is the business combination partner
of a financial sanction and the information for that knowledge or suspicion came to their attention in the course of business in the
regulated sector, or other trade, profession, business or employment, the person will be required to report such knowledge or suspicion
to (i) the Financial Reporting Authority of the Cayman Islands, pursuant to the Proceeds of Crime Act (Revised) of the Cayman Islands
if the disclosure relates to criminal conduct or money laundering or proliferation financing or is the business combination partner of
a financial sanction, or (ii) a police officer of the rank of constable or higher, or the Financial Reporting Authority, pursuant to
the Terrorism Act (As Revised) of the Cayman Islands, if the disclosure relates to involvement with terrorism or terrorist financing
and property. Such a report shall not be treated as a breach of confidence or of any restriction upon the disclosure of information imposed
by any enactment or otherwise.

In order to comply with legislation
or regulations aimed at the prevention of money laundering, the company may be required to adopt and maintain anti-money laundering procedures,
and may require subscribers to provide evidence to verify their identity. Where permitted, and subject to certain conditions, the company
may also delegate the maintenance of our anti-money laundering procedures (including the acquisition of due diligence information) to
a suitable person.

The company reserves the right
to request such information as is necessary to verify the identity of a subscriber. In the event of delay or failure on the part of the
subscriber in producing any information required for verification purposes, we may refuse to accept the application, in which case any
funds received will be returned without interest to the account from which they were originally debited.

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The company also reserves the
right to refuse to make any redemption payment to a shareholder