Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 237

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 237
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 issued as part of 
 this offering;                                              |

| ● | 5,950,000 founder shares held by our sponsor and sponsor affiliates; 
 and                                                                  |

| ● | 300,000 founder shares held by a consultant. |

If we increase or decrease the
size of this offering, we will effect with our sponsor a share dividend or share surrender or other appropriate mechanism, as applicable,
with respect to our founder shares immediately prior to the consummation of the offering in such amount as to maintain the ownership
of our initial shareholders at 20% of our issued and outstanding ordinary shares upon the consummation of this offering.

<div align='center'>161</div>

Ordinary shareholders of record
are entitled to one vote for each share held on all matters to be voted on by shareholders. Unless specified in our articles, or as required
by applicable provisions of the Companies Act or applicable stock exchange rules, the affirmative vote of a majority of our ordinary
shares that are represented in person or by proxy and are voted is required to approve any such matter voted on by our shareholders.
Approval of certain actions will require a special resolution under Cayman Islands law, passed by the affirmative vote of at least two-thirds
of our ordinary shares which are represented in person or represented by proxy and are voted at a general meeting of the company, and
pursuant to our articles; such actions include amending our articles and approving a statutory merger or consolidation with another company.
Our board of directors is divided into three classes, each of which will generally serve for a term of three years with only one class
of directors being appointed in each year. There is no cumulative voting with respect to the appointment of directors, with the result
that the holders of more than 50% of the shares voted for the appointment of directors can appoint all of the directors. Our shareholders
are entitled to receive ratable dividends when, as and if declared by the board of directors out of funds legally available therefor.

Because our articles authorize
the issuance of up to 550,000,000 ordinary shares, if we were to enter into a business combination, we may (depending on the terms of
such a business combination) be required to increase the number of ordinary shares which we are authorized to issue at the same time
as our shareholders vote on the business combination to the extent we seek shareholder approval in connection with our initial business
combination. Our board of directors is divided into three classes with only one class of directors being elected in each year and