Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 65

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 65
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, in pertinent part, through adherence to the
following:

| ● | our registration statement/proxy statement filed for our business                                                                       
 combination transaction would disclose the possibility that our sponsor, initial shareholders, directors, officers, advisors and        
 their affiliates may purchase public shares or warrants from public shareholders outside the redemption process, along with the purpose 
 of such purchases;                                                                                                                      |

| ● | if our sponsor, initial shareholders, directors, officers,                                                                        
 advisors and their affiliates were to purchase public shares or warrants from public shareholders, they would do so at a price no 
 higher than the price offered through our redemption process;                                                                     |

| ● | our registration statement/proxy statement filed for our business                                                                 
 combination transaction would include a representation that any of our securities purchased by our sponsor, initial shareholders, 
 directors, officers, advisors and their affiliates would not be voted in favor of approving the business combination transaction; |

| ● | our sponsor, initial shareholders, directors, officers, advisors                                                                          
 and their affiliates would not possess any redemption rights with respect to our securities or, if they do acquire and possess redemption 
 rights, they would waive such rights; and                                                                                                 |

| ● | we would disclose in a Form 8-K, before our security holder                            
 meeting to approve the business combination transaction, the following material items: |

| ● | the amount of our securities purchased outside of the redemption                                                               
 offer by our sponsor, initial shareholders, directors, officers, advisors and their affiliates, along with the purchase price; |

| ● | the purpose of the purchases by our sponsor, initial shareholders, 
 directors, officers, advisors and their affiliates;                |

| ● | the impact, if any, of the purchases by our sponsor, initial                                                                      
 shareholders, directors, officers, advisors and their affiliates on the likelihood that the business combination transaction will 
 be approved;                                                                                                                      |

| ● | the identities of our security-holders who sold to our                                                                                
 sponsor, initial shareholders, directors, officers, advisors and their affiliates (if not purchased on the open market) or the nature 
 of our security-holders (e.g., 5% security-holders) who sold to our sponsor, initial shareholders, directors, officers, advisors      
 and their affiliates; and                                                                                                             |

| ● | the number of our securities for which we have received redemption 
 requests pursuant to our redemption offer.                         |

Please see “Proposed Business — Permitted Purchases of Our Securities” for a description of how such persons will determine from which shareholders to