Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 314

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 314
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 of, nor have they been acquired with a view to their
offer or resale to, persons in circumstances which may give rise to an offer to the public other than their offer or resale in the United
Kingdom to qualified investors, in circumstances in which the prior consent of the underwriters has been obtained to each such proposed
offer or resale. Neither the issuer nor the underwriters have authorised, nor do they authorise, the making of any offer of securities
through any financial intermediary, other than offers made by the underwriters which constitute the final placement of securities contemplated
in this document.

The issuer and the underwriters
and their affiliates will rely upon the truth and accuracy of the foregoing representations, acknowledgements and agreements.

For the purposes of this provision,
the expression an “offer to the public” in relation to the securities in the United Kingdom means the communication in any
form and by any means of sufficient information on the terms of the offer and any securities to be offered so as to enable an investor
to decide to purchase or subscribe for any securities and the expression “UK Prospectus Regulation” means Regulation (EU)
2017/1129 as it forms part of United Kingdom law by virtue of the European Union (Withdrawal) Act 2018.

In the United Kingdom, this document
is being distributed only to, and is directed only at, persons who are “qualified investors” within the meaning of Article
2(e) of the UK Prospectus Regulation who are also: (i) persons who fall within the definition of “investment professionals”
in Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, as amended (the “Order”);
(ii) persons falling within Article 49(2) of the Order; or (iii) persons to whom it may otherwise lawfully be communicated (all such
persons together being referred to as “relevant persons”). This document must not be acted on or relied on in the United
Kingdom by persons who are not relevant persons. Any investment or investment activity to which this document relates is available in
the United Kingdom only to relevant persons and will be engaged in only with such persons.

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Any invitation or inducement
to engage in investment activity (within the meaning of Section 21 of the FSMA) may only be communicated or caused to be communicated
in connection with the issue or sale of the securities in circumstances in which Section 21(1)