Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 301

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 301
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 concerned that there may be downward
pressure on the price of the units in the open market after pricing that could adversely affect investors who purchase in this offering.

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A stabilizing bid is a bid for
the purchase of units on behalf of the underwriters for the purpose of fixing or maintaining the price of the units. A syndicate covering
transaction is the bid for or the purchase of units on behalf of the underwriters to reduce a short position incurred by the underwriters
in connection with the offering. Similar to other purchase transactions, the underwriters’ purchases to cover the syndicate short
sales may have the effect of raising or maintaining the market price of our units or preventing or retarding a decline in the market
price of our units. As a result, the price of our units may be higher than the price that might otherwise exist in the open market. A
penalty bid is an arrangement permitting the underwriters to reclaim the selling concession otherwise accruing to a syndicate member
in connection with the offering if the units originally sold by such syndicate member are purchased in a syndicate covering transaction
and therefore have not been effectively placed by such syndicate member.

Neither we, nor any of the underwriters,
make any representation or prediction as to the direction or magnitude of any effect that the transactions described above may have on
the price of our units. The underwriters are not obligated to engage in these activities and, if commenced, may end any of these activities
at any time. These transactions may be effected on Nasdaq, in the over-the-counter market or otherwise.

We estimate that our portion
of the total expenses of this offering payable by us will be $[●], excluding underwriting discounts and commissions. We have agreed
to reimburse the underwriters for certain of its out-of-pocket costs for this offering, including, but not limited to, fees of the underwriters’
legal counsel in an amount not exceed $100,000 in the aggregate.

We have agreed to indemnify the
several underwriters against certain liabilities, including liabilities under the Securities Act, or to contribute to payments the underwriters
may be required to make because of any of those liabilities.

Market Making

The underwriters have advised
us that, following the completion of this offering, they currently intend to make a market in the units as permitted by applicable laws
and regulations. However, the underwriters are not obligated to do so, and the underwriters may discontinue any market