Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 214

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 214
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| ● | approving                                                                                                                              
 all special perquisites, special cash payments and other special compensation and benefit arrangements for our officers and employees; |

| ● | producing                                                                            
 a report on executive compensation to be included in our annual proxy statement; and |

| ● | reviewing,                                                                              
 evaluating and recommending changes, if appropriate, to the remuneration for directors. |

The charter will also provide that the compensation committee may, in its sole discretion, retain or obtain the advice of a compensation consultant, independent legal counsel or other adviser and will be directly responsible for the appointment, compensation and oversight of the work of any such adviser.

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However, before engaging or receiving advice from a compensation consultant, external legal counsel or any other adviser, the compensation committee will consider the independence of each such adviser, including the factors required by Nasdaq and the SEC.

Nominating and Corporate Governance Committee

Upon the effectiveness of the
registration statement of which this prospectus forms a part, we will establish a nominating and corporate governance committee of the
board of directors. The initial members of our nominating and corporate governance will be Sam Lynn, [●] and [●] and [●]
serves as chair of the nominating and corporate governance committee.

We will adopt a nominating and
corporate governance committee charter, which will detail the purpose and responsibilities of the nominating and corporate governance
committee, including:

| ● | identifying,                                                                                                                           
 screening and reviewing individuals qualified to serve as directors, consistent with criteria approved by the board, and recommending  
 to the board of directors candidates for nomination for appointment at the annual general meeting of shareholders or to fill vacancies 
 on the board of directors;                                                                                                             |

| ● | developing                                                                                                       
 and recommending to the board of directors and overseeing implementation of our corporate governance guidelines; |

| ● | coordinating                                                                                                                               
 and overseeing the annual self-evaluation of the board of directors, its committees, individual directors and management in the governance 
 of the company; and                                                                                                                        |

| ● | reviewing                                                                                                
 on a regular basis our overall corporate governance and recommending improvements as and when necessary. |

The charter will also provide that the nominating and corporate governance committee may, in its sole discretion, retain or obtain the advice of, and terminate, any search firm to be used to identify director candidates, and will be directly responsible for approving the search firm’s fees and other retention terms.

We have not formally established any specific, minimum qualifications that must be