Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 40

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 40
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 any other material provisions relating to the rights of holders of our ordinary shares or pre-initial business combination 
 activity and (iii) waive their rights to liquidating distributions from the trust account with respect to any founder shares          
 they hold if we fail to complete our initial business combination within the completion window (although they will be entitled        
 to liquidating distributions from the trust account and to liquidating distributions from assets outside the trust account with       
 respect to any public shares they hold if we fail to complete our initial business combination within the prescribed time frame);     
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| ● | if we submit our                                                                               
 initial business combination to our public shareholders for a vote, our initial shareholders   
 have agreed to vote any founder shares they held and any public shares the sponsor, sponsor    
 affiliates, officers and directors purchased during or after this offering in favor of our     
 initial business combination and we will only complete our initial business combination if     
 the business combination is approved by an ordinary resolution under Cayman Islands law,       
 meaning the affirmative vote of at least a majority of the votes by the shareholders of the    
 issued shares represented in person or represented by proxy and are voted at a general meeting 
 of the company, voting together as a single class. As a result, in addition to our initial     
 shareholders’ founder shares, we would need 9,375,001 or 37.5% of the 25,000,000 public        
 shares sold in this offering to be voted in favor of an initial business combination in order  
 to have our initial business combination approved (assuming all outstanding shares are voted,  
 the over-allotment option is not exercised and the parties to the letter agreement do not      
 acquire any public shares). Assuming that only the holders of one-third of our issued and      
 outstanding ordinary shares, representing a quorum under our articles, vote their ordinary     
 shares at a general meeting of the company, we will not need any public shares in addition     
 to our founder shares to be voted in favor of an initial business combination in order to      
 approve an initial business combination.                                                       |

| Transfer                       
 restrictions on founder shares |     | Our initial shareholders have agreed not to transfer, assign or sell any of their                                                    
 founder shares until the earlier to occur of: (i) one year after the completion of our initial business combination or (ii) the date 
 on which we complete a liquidation, merger, share exchange or other similar transaction after our initial business combination that  
 results in all of our