Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 272

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 272
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, defer or discourage another party from acquiring control of us. We expect that these provisions, which are summarized
below, will discourage coercive takeover practices or inadequate takeover bids.

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Our articles will provide that
our board of directors will be classified into three classes of directors. As a result, in most circumstances, a person can gain control
of our board only by successfully engaging in a proxy contest at two or more annual meetings. Our authorized but unissued ordinary shares
and preference shares are available for future issuances without shareholder approval and could be utilized for a variety of corporate
purposes, including future offerings to raise additional capital, acquisitions and employee benefit plans. The existence of authorized
but unissued and unreserved ordinary shares and preference shares could render more difficult or discourage an attempt to obtain control
of us by means of a proxy contest, tender offer, merger or otherwise.

Securities Eligible for Future Sale

Immediately after this offering
we will have 25,000,000 (or 28,750,000 if the underwriters’ over- allotment option is exercised in full) ordinary shares outstanding.
Of 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 (3,500,000 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)