Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 12

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 12
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 a representative of the underwriters in this offering. |

| ● | “ordinary                                                                                     
 shares” are to the ordinary shares of par value US$0.0001 each in the capital of the company; |

| ● | “private                                                                                                                     
 placement warrants” are to the warrants issued to our sponsor in a private placement simultaneously with the closing of this 
 offering;                                                                                                                    |

| ● | “public                                                                                                                         
 shareholders” are to the holders of our public shares, including our initial shareholders and management team to the extent     
 our initial shareholders and/or members of our management team purchase public shares, provided that each initial shareholder’s 
 and member of our management team’s status as a “public shareholder” will only exist with respect to such public                
 shares;                                                                                                                         |

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| ● | “public                                                                                                                                
 shares” are to ordinary shares sold as part of the units in this offering (whether they are purchased in this offering or thereafter); |

| ● | “public                                                                                                                               
 warrants” are to the warrants sold as part of the units in this offering (whether they are purchased in this offering or thereafter); |

| ● | “sponsor”                                                                         
 are to Berto Acquisition Sponsor LLC, a Cayman Islands limited liability company; |

| ● | “sponsor                                     
 affiliates” are Harry L. You and Robert You; |

| ● | “underwriter warrants” are to the                                                                                                 
 warrants to be issued to our representatives or their designees as additional compensation upon the closing of this offering; and |

| ● | “warrants”                                                                       
 are to our public warrants, private placement warrants and underwriter warrants. |

Any forfeiture of shares, and all references to forfeiture of shares, described in this prospectus shall take effect as a surrender of shares for no consideration as a matter of Cayman Islands law. Any share dividend described in this prospectus will take effect as a share capitalization as a matter of Cayman Islands law. Unless we tell you otherwise, the information in this prospectus assumes that the underwriters will not exercise their over-allotment option.

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GENERAL</div>

We are a blank check company
incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific
business combination target, and we