Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 271

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 271
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 exercised and 7,187,500 founder shares if the underwriters’ over-allotment option
is exercised in full) and all of the outstanding private placement warrants (3,500,000 private placement warrants) will be restricted
securities under Rule 144, in that they were issued in private transactions not involving a public offering, and the founder shares
and private placement warrants, are subject to transfer restrictions as set forth elsewhere in this prospectus. These restricted securities
will be entitled to registration rights as more fully described below under “— Registration Rights.”

Rule 144

Pursuant to Rule 144, a
person who has beneficially owned restricted shares or warrants for at least six months would be entitled to sell their securities provided that(i) such person is not deemed to have been one of our affiliates at the time of, or at any time during the three months preceding,
a sale and (ii) we are subject to the Exchange Act periodic reporting requirements for at least three months before the sale and have
filed all required reports under Section 13 or 15(d) of the Exchange Act during the 12 months (or such shorter period as we were
required to file reports) preceding the sale.

Persons who have beneficially
owned restricted shares or warrants for at least six months but who are our affiliates at the time of, or at any time during the three
months preceding, a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three-month
period only a number of securities that does not exceed the greater of:

| ● | 1% of the total number of ordinary shares then outstanding,                                                                        
 which will equal 250,000 shares immediately after this offering (287,500 if the underwriters exercise in full their over-allotment 
 option); or                                                                                                                        |

| ● | the average weekly reported trading volume of the ordinary                                                   
 shares during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the sale. |

Sales by our affiliates under
Rule 144 are also limited by manner of sale provisions and notice requirements and to the availability of current public information
about us.

Restrictions on the Use of Rule 144 by Shell Companies or Former Shell Companies

Rule 144 is not available
for the resale of securities initially issued by shell companies (other than business combination related shell companies) or issuers
that have been at any time previously a shell company. However, Rule 144 also includes an