Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 295

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 295
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 income tax treatment of such a redemption of the U.S. Holder’s ordinary shares or warrants, as described
under “U.S. Holders — Redemption of Ordinary Shares” or “— U.S. Holders — Exercise, Lapse or Redemption of a Warrant” above, and the United States federal income tax consequences of the redemption to a Non-U.S. Holder
generally will be as described in the paragraphs above under the heading “— Non-U.S. Holders” based on such
characterization.

Information Reporting and Backup Withholding

Dividend payments with respect
to our ordinary shares and proceeds from the sale, exchange or redemption of our ordinary shares or warrants may be subject to information
reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who
furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding
and establishes such exempt status. A Non-U.S. Holder generally will eliminate the requirement for information reporting and backup withholding
by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise
establishing an exemption.

Backup withholding is not an
additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability,
and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate
claim for refund with the IRS and furnishing any required information.

<div align='center'>192

UNDERWRITING</div>

CCM and Needham are acting
as the representatives of the underwriters named below. Subject to the terms and conditions of the underwriting agreement dated [●],
2025, each underwriter named below has severally agreed to purchase, and we have agreed to sell to such underwriter, the number of units
set forth opposite the underwriter’s name.

| Underwriter             |     | Number 
 of     
 Units  |            |
| Cohen &                 
 Company Capital Markets |     |        |            |
| Needham &               
 Company, LLC            |     |        |            |
|                         |     |        | 25,000,000 |

The underwriting agreement provides
that the obligations of the underwriters to purchase the units included in this offering are subject to approval of legal matters by
counsel and to other conditions. The underwriters are obligated to purchase all of the units