Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 303

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 303
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 Member State prior to the publication of a prospectus in relation to the securities which has been approved
by the competent authority in that Member State or, where appropriate, approved in another Member State and notified to the competent
authority in that Member State, all in accordance with the Prospectus Regulation, except that the securities may be offered to the public
in that Member State at any time:

| (i)   | to any legal entity which is a qualified investor as defined under Article 2 of                                                       
 the Prospectus Regulation;                                                                                                            |
| (ii)  | to fewer than 150 natural or legal persons (other than qualified investors as                                                         
 defined under Article 2 of the Prospectus Regulation), subject to obtaining the prior consent of the underwriters for any such offer; 
 or                                                                                                                                    |
| (iii) | in any other circumstances falling within Article 1(4) of the Prospectus Regulation,                                                  
 provided that no such offer of securities shall require the issuer or any underwriter to publish a prospectus pursuant to             
 Article 3 of the Prospectus Regulation or supplement a prospectus pursuant to Article 23 of the Prospectus Regulation.                |

Each person in a Member State
who acquires any securities in the offer or to whom any offer is made will be deemed to have represented, acknowledged and agreed to
and with the issuer and the underwriters that it is a qualified investor within the meaning of the Prospectus Regulation.

In the case of any securities
being offered to a financial intermediary as that term is used in Article 5(1) of the Prospectus Regulation, each such financial intermediary
will be deemed to have represented, acknowledged and agreed to and with the issuer and the underwriters that the securities acquired
by it in the offer have not been acquired on a non-discretionary basis on behalf of, nor have they been acquired with a view to their
offer or resale to, persons in circumstances which may give rise to an offer to the public other than their offer or resale in a Member
State to qualified investors, in circumstances in which the prior consent of the underwriters has been obtained to each such proposed
offer or resale. Neither the issuer nor the underwriters have authorised, nor do they authorise, the making of any offer of securities
through any financial intermediary, other than offers made by the underwriters which constitute the final placement of securities contemplated
in this document.

The issuer and the underwriters
and their affiliates will rely upon the truth and accuracy of the foregoing