Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 215

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 215
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 Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and                                    |

| ● | reviewing                                                                                                                                 
 with management, the independent auditors, and our legal advisors, as appropriate, any legal, regulatory or compliance matters, including 
 any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues     
 regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated        
 by the Financial Accounting Standards Board, the SEC or other regulatory authorities.                                                     |

<div align='center'>147</div>

Compensation Committee

Upon the
effectiveness of the registration statement of which this prospectus forms a part, we will establish a compensation committee of the
board of directors. The initial members of our compensation committee will be Sam Lynn, Darla K. Anderson and Constance Weaver.
Under Nasdaq listing rules and applicable SEC rules, we are required to have at least two members of the compensation committee, all
of whom must be independent. Sam Lynn, Darla K. Anderson and Constance Weaver are independent and Ms. Weaver will chair the compensation
committee.

We will adopt a compensation committee charter, which will detail the principal functions of the compensation committee, including:

| ● | reviewing                                                                                                                    
 and approving on an annual basis the corporate goals and objectives relevant to our chief executive officer’s compensation,  
 evaluating our chief executive officer’s performance in light of such goals and objectives and determining and approving the 
 remuneration (if any) of our chief executive officer based on such evaluation;                                               |

| ● | reviewing                                                                                                                              
 and making recommendations to our board of directors with respect to the compensation, and any incentive compensation and equity-based 
 plans that are subject to board approval of all of our other officers;                                                                 |

| ● | reviewing                                      
 our executive compensation policies and plans; |

| ● | implementing                                                                  
 and administering our incentive compensation equity-based remuneration plans; |

| ● | assisting                                                                                   
 management in complying with our proxy statement and annual report disclosure requirements; |

| ● | approving                                                                                                                              
 all special perquisites, special cash payments and other special compensation and benefit arrangements for our officers and employees; |

| ● | producing                                                                            
 a report on executive compensation to be included in our annual proxy statement; and |

| ● | reviewing,                                                                              
 evaluating and recommending changes, if appropriate, to the remuneration for directors. |

The charter will also provide that the compensation committee may, in its sole discretion, retain