Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 334

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 334
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 and the Newly Issued Price, the $18.00 per share redemption trigger price will be adjusted (to the nearest cent) to be equal
to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price will be
adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price.

The Private Placement Warrants are identical
to the Public Warrants, except that the Private Placement Warrants and the ordinary shares issuable upon exercise of the Private
Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination,
subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable by the Company and exercisable
by such holders on the same basis as the Public Warrants. With respect to any Private Placement Warrants held by the underwriter
or its respective designees, such Private Placement Warrants will be subject to the lock-up and registration rights limitations
imposed by FINRA Rule 5110 and will not be exercisable more than five (5) years from the commencement of sales in the Proposed
Public Offering in accordance with FINRA Rule 5110(g)(8).

<div align='center'>F-17

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Redemption of warrants for cash.
Once the warrants become exercisable, the Company may redeem the outstanding warrants (except as described herein with respect
to the Private Placement Warrants):

| ● | in whole         
 and not in part; |

| ● | at a price                   
 of $0.01 per Public Warrant; |

| ● | upon a                                                                                       
 minimum of 30 days’ prior written notice of redemption, referred to as the 30-day redemption 
 period; and                                                                                  |

| ● | if, and                                                                                          
 only if, the closing price of the Public Shares equals or exceeds $18.00 per share (as adjusted) 
 for any 20 trading days within a 30 trading-day period ending on the third trading day prior     
 to the date on which the Company sends the notice of redemption to the warrant holders.          |

The Company will not redeem the warrants as
described above for cash unless a registration statement under the Securities Act covering the ordinary shares issuable upon exercise
of the warrants is