Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 297

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 297
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 to structured agreements         
 such as forward purchase agreements, non-redemption agreements, any agreements or arrangements       
 alike, or any other incentivization provided to the shareholders to not to redeem.                   |

If we do not complete our initial
business combination within the completion window and subsequently liquidate, the trustee and the underwriters have agreed that (i) they
will forfeit any rights or claims to their deferred underwriting discounts and commissions, including any accrued interest thereon, then
in the trust account upon liquidation, and (ii) that the deferred underwriting discounts and commissions will be distributed on a pro
rata basis to the public shareholders.

Stabilization and Other Transactions

The underwriters pursuant to
Regulation M under the Exchange Act, as amended, may engage in short sale transactions, stabilizing transactions, syndicate covering
transactions or the imposition of penalty bids in connection with this offering. These activities may have the effect of stabilizing
or maintaining the market price of the units at a level above that which might otherwise prevail in the open market. Establishing short
sales positions may involve either “covered” short sales or “naked” short sales.

“Covered” short sales
are sales made in an amount not greater than the underwriters’ option to purchase additional units in this offering. The underwriters
may close out any covered short position by either exercising the overallotment option or purchasing our units in the open market or
from market participants. In determining the source of units to close out the covered short position, the underwriters will consider,
among other things, the price of units available for purchase in the market as compared to the price at which they may purchase units
through the overallotment option.

“Naked” short sales
are sales in excess of the option to purchase additional units. The underwriters must close out any naked short position by purchasing
units in the open market. A naked short position is more likely to be created if the underwriters are concerned that there may be downward
pressure on the price of the units in the open market after pricing that could adversely affect investors who purchase in this offering.

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A stabilizing bid is a bid for
the purchase of units on behalf of the underwriters for the purpose of fixing or maintaining the price of the units. A syndicate covering
transaction is the bid for or the purchase of units on behalf of the underwriters to reduce a short position incurred by the underwriters
in connection with