Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 222

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 222
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 Accordingly, any indemnification provided will only be
able to be satisfied by us if (i) we have sufficient funds outside of the trust account or (ii) we consummate an initial business combination.

Our indemnification obligations
may discourage shareholders from bringing a lawsuit against our officers or directors for breach of their fiduciary duty. These provisions
also may have the effect of reducing the likelihood of derivative litigation against our officers and directors, even though such an
action, if successful, might otherwise benefit us and our shareholders. Furthermore, a shareholder’s investment may be adversely
affected to the extent we pay the costs of settlement and damage awards against our officers and directors pursuant to these indemnification
provisions.

We believe that these provisions,
the insurance and the indemnity agreements are necessary to attract and retain talented and experienced officers and directors.

<div align='center'>150

PRINCIPAL SHAREHOLDERS</div>

The following table sets forth
information regarding the beneficial ownership of our ordinary shares as of the date of this prospectus, and as adjusted to reflect the
sale of our ordinary shares included in the units offered by this prospectus, and assuming no purchase of units in this offering, by:

| ● | each person known by us to be the beneficial owner of more 
 than 5% of our outstanding ordinary shares;                |

| ● | each of our executive officers, directors and director nominees; 
 and                                                              |

| ● | all our executive officers, directors and director nominees 
 as a group.                                                 |

Unless otherwise indicated, we
believe that all persons named in the table have sole voting and investment power with respect to all of our ordinary shares beneficially
owned by them. The following table does not reflect record or beneficial ownership of the private placement warrants as these warrants
are not exercisable within 60 days of the date of this prospectus.

In November 2024, our sponsor
and sponsor affiliates paid $23,956.52 for an aggregate of 6,887,500 founder shares (up to 937,500 of which will be surrendered to us
for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment option
is exercised) and a consultant paid $1,043.48 for an aggregate of 300,000 founder shares (none of which are subject to forfeiture in
connection with the exercise of the over-allotment option), for a total of 7,187,500 founder shares issued for an