Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 234

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 234
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 begin. Once the ordinary shares and warrants commence separate trading, holders will have the option to continue to hold units or
separate their units into the component securities. Holders will need to have their brokers contact our transfer agent in order to separate
the units into ordinary shares and warrants. No fractional warrants will be issued upon separation of the units and only whole warrants
will trade. Accordingly, unless you purchase at least two units, you will not be able to receive or trade a whole warrant.

Ordinary Shares

Prior to the date of this prospectus,
there were 7,187,500 ordinary shares outstanding, all of which were held of record by our initial shareholders, so that our initial shareholders
will own 20% of our issued and outstanding shares after this offering (assuming our initial shareholders do not purchase any units in
this offering and not including the ordinary shares underlying the private placement warrants).

Up to 937,500 of the founder
shares will be forfeited by our sponsor and sponsor affiliates, depending on the extent to which the underwriters’ over-allotment
option is exercised. Upon the closing of this offering, 31,250,000 of our ordinary shares will be outstanding (assuming no exercise of
the underwriters’ over-allotment option and the corresponding forfeiture of 937,500 founder shares by our sponsor and sponsor affiliates)
including:

| ● | 25,000,000 public shares underlying units issued as part of 
 this offering;                                              |

| ● | 5,950,000 founder shares held by our sponsor and sponsor affiliates; 
 and                                                                  |

| ● | 300,000 founder shares held by a consultant. |

If we increase or decrease the
size of this offering, we will effect with our sponsor a share dividend or share surrender or other appropriate mechanism, as applicable,
with respect to our founder shares immediately prior to the consummation of the offering in such amount as to maintain the ownership
of our initial shareholders at 20% of our issued and outstanding ordinary shares upon the consummation of this offering.

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Ordinary shareholders of record
are entitled to one vote for each share held on all matters to be voted on by shareholders. Unless specified in our articles, or as required
by applicable provisions of the Companies Act or applicable stock exchange rules, the affirmative vote of a majority of our ordinary
shares that are represented in person or by proxy and are voted is required to approve any such matter voted on by our shareholders