Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 309

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 309
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 the purposes of this provision,
the expression an “offer to the public” in relation to the securities in the United Kingdom means the communication in any
form and by any means of sufficient information on the terms of the offer and any securities to be offered so as to enable an investor
to decide to purchase or subscribe for any securities and the expression “UK Prospectus Regulation” means Regulation (EU)
2017/1129 as it forms part of United Kingdom law by virtue of the European Union (Withdrawal) Act 2018.

In the United Kingdom, this document
is being distributed only to, and is directed only at, persons who are “qualified investors” within the meaning of Article
2(e) of the UK Prospectus Regulation who are also: (i) persons who fall within the definition of “investment professionals”
in Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, as amended (the “Order”);
(ii) persons falling within Article 49(2) of the Order; or (iii) persons to whom it may otherwise lawfully be communicated (all such
persons together being referred to as “relevant persons”). This document must not be acted on or relied on in the United
Kingdom by persons who are not relevant persons. Any investment or investment activity to which this document relates is available in
the United Kingdom only to relevant persons and will be engaged in only with such persons.

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Any invitation or inducement
to engage in investment activity (within the meaning of Section 21 of the FSMA) may only be communicated or caused to be communicated
in connection with the issue or sale of the securities in circumstances in which Section 21(1) of the FSMA does not apply. All applicable
provisions of the FSMA and the Order must be complied with in respect of anything done by any person in relation to the securities in,
from or otherwise involving the United Kingdom.

Cayman Islands

No offer or invitation, whether
directly or indirectly, is being or may be made to the public in the Cayman Islands to subscribe for any of our securities.

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LEGAL MATTERS</div>

White & Case LLP, New York,
New York, is acting as counsel in connection with the registration of our securities under the Securities Act, and as such, will pass
upon the validity of the securities offered in this prospectus. Ogier