Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 189

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 189
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 or by proxy and are voted at a general meeting of the company, so long as we offer redemption
in connection with such amendment.

If we provide our public shareholders with the opportunity to redeem their public shares in connection with a general meeting, we will:

| ● | conduct                                                                                                                                   
 the redemptions in conjunction with a proxy solicitation pursuant to Regulation 14A of the Exchange Act, which regulates the solicitation 
 of proxies, and not pursuant to the tender offer rules, and                                                                               |

| ● | file                          
 proxy materials with the SEC. |

In the event that we seek shareholder approval of our initial business combination, we will distribute proxy materials and, in connection therewith, provide our public shareholders with the redemption rights described above upon completion of the initial business combination.

If we seek shareholder approval,
we will complete our initial business combination only if we receive the approval of an ordinary resolution, passed by the affirmative
vote of at least a majority of the votes cast by the shareholders of the issued shares represented in person or represented by proxy
and are voted at a general meeting of the company. In accordance with our articles, a quorum for such meeting will be present if the
holders of one third of issued and outstanding shares entitled to vote at the meeting are represented in person or by proxy. Our initial
shareholders will count towards this quorum and, pursuant to the letter agreement, our sponsor, officers and directors, and the consultant
who owns founder shares have agreed to vote any founder shares they hold and any public shares (including public shares that are part
of a public unit) purchased by the sponsor, sponsor affiliates, officers and directors during or after this offering (including in open
market and privately-negotiated transactions) in favor of our initial business combination (except that any public shares such parties
may purchase in compliance with the requirements of Rule 14e-5 under the Exchange Act would not be voted in favor of approving the
business combination transaction). For purposes of seeking approval of an ordinary resolution, non-votes will have no effect on the approval
of our initial business combination once a quorum is obtained. As a result, in addition to our initial shareholders’ founder shares,
we would need

<div align='center'>130</div>

9,375,001 or 37.5% of the 25,000,000 public shares sold in this offering to be voted in favor of an initial business combination in order to have our initial business combination approved (assuming all outstanding shares are voted,