Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 319

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 319
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”). The Company will proceed with a Business Combination if a majority of the shares voted
are voted in favor of the Business Combination, subject to applicable law.

The Sponsor, Consultant (as defined in Note 5), and
any other holder of the Founder Shares (as defined in Note 5) prior to the Proposed Public Offering (the “Initial Shareholders”),
officers and directors, have entered into a letter agreement with the Company, pursuant to which they have agreed to vote in favor of
the Initial Business Combination and waive their redemption rights with respect to any Founder Shares they hold and any Public Shares
the sponsor, sponsor affiliates, officers and directors may acquire during or after this offering in connection with the completion of
the Initial Business Combination.

The Company’s Charter also provides that a
Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert
or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange
Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares,
without the prior consent of the Company.

<div align='center'>F-8

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Pursuant to the Company’s memorandum
and articles of association if the Company is unable to complete the Initial Business Combination within 24 months from the closing
of the Proposed Public Offering (the “Combination Period”), the Company will (i) cease all operations except for the
purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter subject to lawfully
available funds therefor, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on
deposit in the Trust Account including interest earned held in the Trust Account (which interest shall be net of taxes and up to
$100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will
completely extinguish the holders’ rights as shareholders (including the right to receive further liquidating distributions,
if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval
of the Company’s remaining shareholders and the Company’s board of directors,