Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 241

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 241
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Under Cayman Islands law, the
register of members of our company is prima facie evidence of the matters set out therein (i.e. the register of members will raise a
presumption of fact on the matters referred to above unless rebutted) and a member registered in the register of members will be deemed
as a matter of Cayman Islands law to have legal title to the shares as set against its name in the register of members.

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Upon the closing of this public
offering, the register of members will be immediately updated to reflect the issue of shares by us. Once our register of members has
been updated, the shareholders recorded in the register of members will be deemed to have legal title to the shares set against their
name. However, there are certain limited circumstances where an application may be made to a Cayman Islands court for a determination
on whether the register of members reflects the correct legal position. Further, the Cayman Islands court has the power to order that
the register of members maintained by a company should be rectified where it considers that the register of members does not reflect
the correct legal position. If an application for an order for rectification of the register of members were made in respect of our ordinary
shares, then the validity of such shares may be subject to re-examination by a Cayman Islands court.

If the name of any person is
incorrectly entered in or omitted from our register of members, or if there is any default or unnecessary delay in entering on the register
the fact of any person having ceased to be a member of our company, the person or member aggrieved (or any member of our company or our
company itself) may apply to the Grand Court of the Cayman Islands for an order that the register be rectified, and such court may either
refuse such application or it may, if satisfied of the justice of the case, make an order for the rectification of the register.

Preference Shares

Our articles authorize 5,000,000
preference shares and provide that preference shares may be issued from time to time in one or more series. Before any preference shares
of any series are issued, our board of directors shall fix, by resolution or resolutions, the following provisions of such series: (a)
the designation of such series and the number of preference shares to constitute such series; (b) whether the shares of such series shall
have voting rights, in addition to any voting rights