Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 298

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 298
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 part, and such demand rights may be exercised
on only one occasion.

The underwriter warrants
and the underlying shares are deemed compensation by FINRA and are therefore subject to a lock-up for a period of 180 days immediately
following the commencement of sales of this offering. Pursuant to FINRA Rule 5110(e)(1), these securities may not be sold, transferred,
assigned, pledged or hypothecated, nor may they be the subject of any hedging, short sale, derivative, put or call transaction that would
result in the economic disposition of the securities by any person for a period of 180 days immediately following the commencement of
sales of this offering except to any underwriter and selected dealer participating in the offering and their officers or partners, registered
persons of affiliates or as otherwise permitted under FINRA Rule 5110(e)(2).

Stabilization and Other Transactions

The underwriters pursuant to
Regulation M under the Exchange Act, as amended, may engage in short sale transactions, stabilizing transactions, syndicate covering
transactions or the imposition of penalty bids in connection with this offering. These activities may have the effect of stabilizing
or maintaining the market price of the units at a level above that which might otherwise prevail in the open market. Establishing short
sales positions may involve either “covered” short sales or “naked” short sales.

“Covered” short sales
are sales made in an amount not greater than the underwriters’ option to purchase additional units in this offering. The underwriters
may close out any covered short position by either exercising the overallotment option or purchasing our units in the open market or
from market participants. In determining the source of units to close out the covered short position, the underwriters will consider,
among other things, the price of units available for purchase in the market as compared to the price at which they may purchase units
through the overallotment option.

“Naked” short sales
are sales in excess of the option to purchase additional units. The underwriters must close out any naked short position by purchasing
units in the open market. A naked short position is more likely to be created if the underwriters are concerned that there may be downward
pressure on the price of the units in the open market after pricing that could adversely affect investors who purchase in this offering.

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A stabilizing bid is a bid for
the purchase of units on behalf of the underwriters for the purpose of