Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 89

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 89
---
 be amended if approved by 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. Our initial shareholders, who will collectively beneficially own 20% of our ordinary shares upon the closing
of this offering (assuming they do not purchase any units in this offering), will participate in any vote to amend our articles and/or
trust agreement and will have the discretion to vote in any manner they choose. As a result, we may be able to amend the provisions of
our articles which govern our pre-business combination behavior more easily than some other special purpose acquisition companies, and
this may increase our ability to complete a business combination with which you do not agree. Our shareholders may pursue remedies against
us for any breach of our articles.

Our sponsor, officers, directors
and director nominees have agreed, pursuant to a written agreement with us, that they will not propose any amendment to our articles
otherwise than for the purpose of approving, or in conjunction with the consummation of, an initial business combination (A) to modify
the substance or timing of our obligation to allow redemption in connection with our initial business combination or to redeem 100% of
our public shares if we do not complete our initial business combination within the completion window or (B) with respect to any other
material provisions relating to the rights of holders of our public shares or pre-initial business combination activity, unless we provide
our public shareholders with the opportunity to redeem their public shares upon approval of any such amendment at a per-share price,
payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds held in the
trust account (which interest shall be net of taxes paid or payable), divided by the number of then issued and outstanding public shares.
Our shareholders are not parties to, or third-party beneficiaries of, these agreements and, as a result, will not have the ability to
pursue remedies against our sponsor, officers, directors or director nominees for any breach of these agreements. As a result, in the
event of a breach, our shareholders would need to pursue a shareholder derivative action, subject to applicable law.

<div align='center'>64</div>

Certain agreements related to this offering may be amended without shareholder approval.

Each of the agreements related
to this offering to which we are a party, other than the warrant agreement and the