Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 268

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 268
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 these shares, the ordinary shares sold in this offering (25,000,000 ordinary shares if the underwriters’ over-allotment option
is not exercised and 28,750,000 shares if the underwriters’ over-allotment option is exercised in full) will be freely tradable
without restriction or further registration under the Securities Act, except for any public shares purchased by one of our affiliates
within the meaning of Rule 144 under the Securities Act. All of the outstanding founder shares (6,250,000 founder shares if the
underwriters’ over-allotment option is not exercised and 7,187,500 founder shares if the underwriters’ over-allotment option
is exercised in full) and all of the outstanding private placement warrants (7,750,000 private placement warrants) will be restricted
securities under Rule 144, in that they were issued in private transactions not involving a public offering, and the founder shares
and private placement warrants, are subject to transfer restrictions as set forth elsewhere in this prospectus. These restricted securities
will be entitled to registration rights as more fully described below under “— Registration Rights.”

Rule 144

Pursuant to Rule 144, a
person who has beneficially owned restricted shares or warrants for at least six months would be entitled to sell their securities provided that(i) such person is not deemed to have been one of our affiliates at the time of, or at any time during the three months preceding,
a sale and (ii) we are subject to the Exchange Act periodic reporting requirements for at least three months before the sale and have
filed all required reports under Section 13 or 15(d) of the Exchange Act during the 12 months (or such shorter period as we were
required to file reports) preceding the sale.

Persons who have beneficially
owned restricted shares or warrants for at least six months but who are our affiliates at the time of, or at any time during the three
months preceding, a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three-month
period only a number of securities that does not exceed the greater of:

| ● | 1% of the total number of ordinary shares then outstanding,                                                                        
 which will equal 250,000 shares immediately after this offering (287,500 if the underwriters exercise in full their over-allotment 
 option); or                                                                                                                        |

| ● | the average weekly reported trading volume of the ordinary