Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 267

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 267
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 unlikely to be prejudicial), (g) the right to obtain information as to any countries or territories outside the
Cayman Islands to which we, whether directly or indirectly, transfer, intend to transfer, or wish to transfer your personal data, general
measures we take to ensure the security of personal data, and any information available to us as to the source of your personal data,
(h) the right to complain to the Office of the Ombudsman of the Cayman Islands, and (i) the right to require us to delete your personal
data in some limited circumstances.

If you do not wish to provide
us with requested personal data or subsequently withdraw your consent, you may not be able to invest in the company or remain invested
in the company as it will affect the company’s ability to manage your investment.

If you consider that your personal
data has not been handled correctly, or you are not satisfied with our responses to any requests you have made regarding the use of your
personal data, you have the right to complain to the Cayman Islands’ Ombudsman. The Ombudsman can be contacted by email at info@ombudsman.ky
or by accessing their website here: ombudsman.ky.

Certain Anti-Takeover Provisions of our Articles

Our articles will contain provisions
that may delay, defer or discourage another party from acquiring control of us. We expect that these provisions, which are summarized
below, will discourage coercive takeover practices or inadequate takeover bids.

<div align='center'>173</div>

Our articles will provide that
our board of directors will be classified into three classes of directors. As a result, in most circumstances, a person can gain control
of our board only by successfully engaging in a proxy contest at two or more annual meetings. Our authorized but unissued ordinary shares
and preference shares are available for future issuances without shareholder approval and could be utilized for a variety of corporate
purposes, including future offerings to raise additional capital, acquisitions and employee benefit plans. The existence of authorized
but unissued and unreserved ordinary shares and preference shares could render more difficult or discourage an attempt to obtain control
of us by means of a proxy contest, tender offer, merger or otherwise.

Securities Eligible for Future Sale

Immediately after this offering
we will have 25,000,000 (or 28,750,000 if the underwriters’ over- allotment option is exercised in full) ordinary shares outstanding.
Of