Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 215

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 215
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 may influence our management’s motivation in identifying or selecting a target business but we do not believe that the ability of our management to remain with us after the consummation of our initial business combination will be a determining factor in our decision to proceed with any potential business combination. We are not party to any agreements with our officers and directors that provide for benefits upon termination of employment.

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Committees of the Board of Directors

Upon the effective date of the
registration statement of which this prospectus forms a part, our board of directors will have three standing committees: an audit committee,
a compensation committee and a nominating and corporate governance committee. Each of our audit committee, our compensation committee
and our nominating and corporate governance committee will be composed solely of independent directors. Subject to phase-in rules, the
Nasdaq listing rule and Rule 10A-3 of the Exchange Act require that the audit committee of a listed company be comprised solely
of independent directors, and the rules of Nasdaq require that the compensation committee of a listed company be comprised solely of
independent directors. Each committee will operate under a charter that will be approved by our board and will have the composition and
responsibilities described below. The charter of each committee will be available on our website following the closing of this offering.

Audit Committee

Upon the effectiveness
of the registration statement of which this prospectus forms a part, we will establish an audit committee of the board of directors.
The initial members of our audit committee will be Sam Lynn, Darla K. Anderson and Constance Weaver, each of whom meet the independent
director standard under Nasdaq listing standards and under Rule 10-A-3(b)(1) of the Exchange Act. Mr. Lynn will serve as chairperson
of the audit committee.

Each member of the audit
committee is financially literate and our board of directors has determined that Sam Lynn qualifies as an “audit committee financial
expert” as defined in applicable SEC rules and has accounting or related financial management expertise.

We will adopt an audit committee charter, which will detail the purpose and principal functions of the audit committee, including:

| ● | assisting                                                                                                                            
 board oversight of (1) the integrity of our financial statements, (2) our compliance with legal and regulatory requirements, (3)     
 our independent auditor’s qualifications and independence, and (4) the performance of our internal audit function and independent    
 auditors; the appointment, compensation, retention, replacement, and oversight of the