Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 182

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 182
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 their ordinary shares for cash, securities or other property; 
 provided, however, that in the case of clauses (a) through (f) or (h), these permitted transferees must enter into a written agreement  
 with the company agreeing to be bound by the transfer restrictions herein and the other restrictions contained in this Agreement        
 (including provisions relating to voting, the Trust Account and liquidating distributions).                                             |

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| Subject                                                                                                                            
 Securities                                                                                                                         |     | Expiration                                                                                                                          
 Date                                                                                                                                |     | Persons                 
 Subject to Restrictions |     | Exceptions                                                                                                                                  
 to Transfer Restrictions                                                                                                                    |
| Private                                                                                                                            
 Placement Warrants                                                                                                                 |     | The                                                                                                                                 
 private placement warrants are not transferable or saleable until 30 days after the completion of our initial business combination. |     | Berto                   
 Acquisition Sponsor LLC 
 Harry                   
 L. You                  
 Robert                  
 You                     |     | Same                                                                                                                                        
 as above.                                                                                                                                   |
| Any                                                                                                                                
 units, warrants, ordinary shares or any other securities convertible into, or exercisable or exchangeable for, any units, ordinary 
 shares or warrants                                                                                                                 |     | 180 days                                                                                                                            |     | Berto                   
 Acquisition Sponsor LLC 
 Harry L. You            
 Robert                  
 You                     
 Meteora                 
 Capital, LLC            |     | CCM and Needham, as                                                                                                                         
 the representatives of the underwriters in this offering, in their sole discretion may release any of the securities subject to these       
 lock-up agreements at any time with prior written consent. Our initial shareholders, officers and directors are also subject to separate    
 transfer restrictions on their founder shares and private placement warrants pursuant to the letter agreements described in the immediately 
 preceding paragraphs.                                                                                                                       |

Up to 937,500 of the founder
shares will be surrendered by our sponsor to us for no consideration depending on the extent to which the underwriter’ over-allotment
option is exercised. In addition, although there are no current plans to do so, in order to facilitate our initial business combination
or a PIPE financing or for any other reason determined by our sponsor in its sole discretion, our sponsor may surrender or forfeit, transfer
or exchange our founder shares, private placement warrants (other than founder shares indirectly owned by the non-managing sponsor investors)
or any of our other securities, including for no consideration, as well as subject any such securities to earn-outs or other restrictions,
or otherwise amend the terms of any such securities or enter into