Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 11

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 11
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’ trade names, trademarks or service marks to imply a relationship with, or endorsement or
sponsorship of us by, any other companies.

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SUMMARY This summary only highlights the more detailed information appearing elsewhere in this prospectus. As this is a summary, it does not contain all of the information that you should consider in making an investment decision. You should read this entire prospectus carefully, including the information under “Risk Factors” and our financial statements and the related notes included elsewhere in this prospectus, before investing. Unless otherwise stated in this prospectus or the context otherwise requires, references to:

| ● | “we,”                                                                                               
 “us,” “company” or “our company” are to Berto Acquisition Corp., a Cayman Islands exempted company. |

| ● | “articles”                                                                                                                            
 refers to the amended and restated memorandum and articles association of the company which will be adopted prior to the consummation 
 of this offering;                                                                                                                     |

| ● | “CCM”                                                                                                                           
 are to Cohen & Company Capital Markets, a division of J.V.B. Financial Group, LLC, a representative of the underwriters in this 
 offering.                                                                                                                       |

| ● | “Companies                                                                                                     
 Act” are to the Companies Act (As Revised) of the Cayman Islands as the same may be amended from time to time; |

| ● | “completion                                                                                                                         
 window” are to the period of time (a) commencing on, and including, the closing date of the this offering and (b) ending on         
 the date that is twenty four (24) months after the closing date of the closing of this offering, such earlier date as our directors 
 may approve in accordance with our articles or such later date as our shareholders may approve in accordance with the articles.     |

| ● | “directors”                                         
 are to our current directors and director nominees; |

| ● | “founder                                                                                                                      
 shares” are to ordinary shares initially purchased by our sponsor, sponsor affiliates and a consultant in a private placement 
 prior to this offering;                                                                                                       |

| ● | “initial                                                                                                                     
 shareholders” are to our sponsor, sponsor affiliates, a consultant, and any other holder of our founder shares prior to this 
 offering;                                                                                                                    |

| ● | “management”                                                
 or our “management team” are to our officers and directors; |

| ● | “Needham”                                                                             
 are to Needham & Company, LLC,