Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 178

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 178
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 table below. Our
letter agreement with our sponsor, officers and directors, and consultant, which contains the below provisions relating to transfer restrictions
of our founder shares and private placement warrants, may be amended without shareholder approval. Such transfer restrictions have been
amended in connection with business combinations for certain other SPACs. While we do not expect our board to approve any amendment to
the letter agreement prior to our initial business combination, it may be possible that our board, in exercising its business judgment
and subject to its fiduciary duties, chooses to approve one or more amendments to the letter agreement.

| Subject    
 Securities |     | Expiration                                                                                                                                
 Date                                                                                                                                      |     | Persons                 
 Subject to Restrictions |     | Exceptions                                                                                                                          
 to Transfer Restrictions                                                                                                            |
| Founder    
 Shares     |     | The                                                                                                                                       
 founder shares are not transferable or salable until the earlier of (A) one year after the completion of our initial business combination 
 and (B), subsequent to our initial business combination, (x) the closing price of the ordinary shares equals or exceeds $12.00 per        
 share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading    
 days within any 30-trading day period, provided such release shall not occur earlier than 150 days after our initial business combination 
 or (y) the date on which we complete a liquidation, merger, share exchange or other similar transaction that results in all of our        
 shareholders having the right to exchange their ordinary shares for cash, securities or other property.                                   |     | Berto                   
 Acquisition Sponsor LLC 
 Harry                   
 L. You                  
 Robert                  
 You                     
 Meteora                 
 Capital, LLC            |     | Transfers                                                                                                                           
 are permitted (a) to our officers or directors, any affiliate or family member of any of our officers or directors, any members or  
 partners of our sponsor or their affiliates, any affiliates of our sponsor, or any employees of such affiliates, (b) in the case    
 of an individual, as a gift to such person’s immediate family or to a trust, the beneficiary of which is a member of such person’s  
 immediate family, an affiliate of such person or to a charitable organization; (c) in the case of an individual, by virtue of laws  
 of descent and distribution upon death of such person; (d) in the case of an individual, pursuant to a qualified domestic relations 
 order;