Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 296

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 296
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 (other than those covered by the over-allotment
option described below) if they purchase any of the units.

The offering of the units by
the underwriters is subject to receipt and acceptance and subject to the underwriters’ right to reject any order in whole or in
part.

Pricing of the Offering

We have been advised by the
underwriters that they propose to offer the units to the public at the initial offering price set forth on the cover page of this prospectus.
The underwriters may allow dealers concessions not in excess of $[●] per unit and the dealers may re-allow a concession not in
excess of $[●] per unit to other dealers. After the initial offering of the units, the representatives may change the offering
price and other selling terms in compliance with FINRA rules. The offering of the units by the underwriters is subject to receipt and
acceptance and subject to the underwriters’ right to reject any order in whole or in part. Sales of any units outside the United
States may be made by affiliates of the underwriters.

Over-allotment Option

If the underwriters sell more
units than the total number set forth in the table above, we have granted to the underwriters an option, exercisable for 45 days from
the date of this prospectus, to purchase up to 3,750,000 additional units at the public offering price less the underwriting discount.
The underwriters may exercise this option solely for the purpose of covering over-allotments, if any, in connection with this offering.
To the extent the option is exercised, each underwriter must purchase a number of additional units approximately proportionate to that
underwriter’s initial purchase commitment. Any units issued or sold under the option will be issued and sold on the same terms
and conditions as the other units that are the subject of this offering.

Lock-up

We, our sponsor and our executive
officers and directors have agreed that, for a period of 180 days from the date of this prospectus, we and they will not, without the
prior written consent of the representatives, (i) sell, offer to sell, contract or agree to sell, hypothecate, pledge or grant any option
to purchase or otherwise dispose of or agree to dispose of, directly or indirectly, or establish or increase a put equivalent position
or liquidate or decrease a call equivalent position within the meaning of Section 16 of the Exchange Act, and the rules and regulations