Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 235

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 235
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 foregoing if the foregoing person is a natural person; and (iv) any other person who maybe a “related
person” pursuant to Item 404 of Regulation S-K under the Exchange Act. Pursuant to the policy, the audit committee will consider
(i) the relevant facts and circumstances of each related party transaction, including if the transaction is on terms comparable to those
that could be obtained in arm’s-length dealings with an unrelated third party, (ii) the extent of the related party’s interest
in the transaction, (iii) whether the transaction contravenes our Code of Ethics or other policies, (iv) whether the audit committee
believes the relationship underlying the transaction to be in the best interests of the company and its shareholders and (v) the effect
that the transaction may have on a director’s status as an independent member of the board and on his or her eligibility to serve
on the board’s committees. Management will present to the audit committee each proposed related party transaction, including all
relevant facts and circumstances relating thereto. Under the policy, we may consummate related party transactions only if our audit committee
approves or ratifies the transaction in accordance with the guidelines set forth in the policy. The policy will not permit any director
or executive officer to participate in the discussion of, or decision concerning, a related person transaction in which he or she is
the related party.

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DESCRIPTION OF SECURITIES</div>

We are a Cayman Islands exempted
company and our affairs are governed by our articles, the Companies Act and the common law of the Cayman Islands. Pursuant to our articles
which will be adopted prior to the consummation of this offering, we will be authorized to issue 550,000,000 ordinary shares, $0.0001
par value each, including 550,000,000 ordinary shares, as well as 5,000,000 preference shares, $0.0001 par value each. The following
description summarizes certain terms of our capital stock as set out more particularly in our articles. Because it is only a summary,
it may not contain all the information that is important to you.

Units

Each unit has an offering
price of $10.00 and consists of one ordinary share and one-half of one redeemable warrant. Each whole warrant, when exercisable, entitles
the holder thereof to purchase one ordinary share at a price of $10.50 per share within the first 12 months