Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 304

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 304
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 representations, acknowledgements and agreements.

For the purposes of this provision,
the expression an “offer to the public” in relation to any securities in any Member State 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 “Prospectus Regulation” means Regulation (EU) 2017/1129.

In Member States, 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 Prospectus Regulation (“Qualified Investors”). This document must not be acted on or relied on in any Member
State by persons who are not Qualified Investors. Any investment or investment activity to which this document relates is available in
any Member State only to Qualified Investors and will be engaged in only with such persons.

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Hong Kong

No securities have been, may
be or will be offered or sold in Hong Kong, by means of any document, other than to persons whose ordinary business is to buy or sell
shares or debentures, whether as principal or agent; or to “professional investors” as defined in the Securities and Futures
Ordinance (Cap. 571) of Hong Kong (the “SFO”) and any rules made thereunder; or in other circumstances which do not result
in the document being a “prospectus” as defined in the Companies (Winding UP and Miscellaneous Provisions) Ordinance (Cap.
32) of Hong Kong (the “C(WUMP)O”), or which do not constitute an offer to the public within the meaning of the C(WUMP)O.
No document, invitation or advertisement relating to the securities has been issued or may be issued or will be issued or may be in the
possession of any person for the purpose of issue (in each case whether in Hong Kong or elsewhere), which is directed at, or the contents
of which are likely to be accessed or read by, the public of Hong Kong (except if permitted under the securities laws of Hong Kong) other
than with respect to securities which are or are intended to be disposed of only to persons outside Hong Kong or only to “professional
investors” as defined in the SFO and any rules made thereunder.

This document has not been and
will not be registered with the Registrar of Companies in