Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 312

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 312
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4)(i)(B) 
 of the SFA;                                                                                                                               |
| ● | where no consideration is given for the transfer;                                                                                         |

| ● | where the transfer is by operation of law;                                             |
| ● | as specified in Section 276(7) of the SFA; or                                          |
| ● | as specified in Regulation 37A of the Securities and Futures (Offers of Investments)   
 (Securities and Securities-based Derivatives Contracts) Regulations 2018 of Singapore. |

Switzerland

The securities may not be publicly
offered in Switzerland and will not be listed on the SIX Swiss Exchange, or SIX, or on any other stock exchange or regulated trading
facility in Switzerland. This document has been prepared without regard to the disclosure standards for issuance prospectuses under art.
652a or art. 1156 of the Swiss Code of Obligations or the disclosure standards for listing prospectuses under art. 27 ff. of the SIX
Listing Rules or the listing rules of any other stock exchange or regulated trading facility in Switzerland. Neither this document nor
any other offering or marketing material relating to the securities or the offering may be publicly distributed or otherwise made publicly
available in Switzerland.

Neither this document nor any
other offering or marketing material relating to the offering, the issuer or the securities have been or will be filed with or approved
by any Swiss regulatory authority. In particular, this document will not be filed with, and the offer of securities will not be supervised
by, the Swiss Financial Market Supervisory Authority FINMA, or FINMA, and the offer of securities has not been and will not be authorized
under the Swiss Federal Act on Collective Investment Schemes, or CISA. The investor protection afforded to acquirers of interests in
collective investment schemes under the CISA does not extend to acquirers of securities.

Israel

This document does not constitute
a prospectus under the Israeli Securities Law, 5728-1968, or the Securities Law, and has not been filed with or approved by the Israel
Securities Authority. In the State of Israel, this document is being distributed only to, and is directed only at, and any offer of the
shares is directed only at, investors listed in the first addendum, or the Addendum, to the Israeli Securities Law, consisting primarily
of joint investment in trust funds, provident funds, insurance companies, banks, portfolio managers, investment advisors, members of
the Tel Aviv Stock Exchange, under