Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 222

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 222
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 to provide
indemnification against willful default, actual fraud or willful neglect. Accordingly, our articles provide for indemnification of our
officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except
through their own actual fraud, willful default or willful neglect. We expect to purchase a policy of directors’ and officers’
liability insurance that insures our officers and directors against the cost of defense, settlement or payment of a judgment in some
circumstances and insures us against our obligations to indemnify our officers and directors.

Our officers and directors have
agreed to waive any right, title, interest or claim of any kind in or to any monies in the trust account, and have agreed to waive any
right, title, interest or claim of any kind they may have in the future as a result of, or arising out of, any services provided to us
and will not seek recourse against the trust account for any reason whatsoever. Accordingly, any indemnification provided will only be
able to be satisfied by us if (i) we have sufficient funds outside of the trust account or (ii) we consummate an initial business combination.

Our indemnification obligations
may discourage shareholders from bringing a lawsuit against our officers or directors for breach of their fiduciary duty. These provisions
also may have the effect of reducing the likelihood of derivative litigation against our officers and directors, even though such an
action, if successful, might otherwise benefit us and our shareholders. Furthermore, a shareholder’s investment may be adversely
affected to the extent we pay the costs of settlement and damage awards against our officers and directors pursuant to these indemnification
provisions.

We believe that these provisions,
the insurance and the indemnity agreements are necessary to attract and retain talented and experienced officers and directors.

<div align='center'>154

PRINCIPAL SHAREHOLDERS</div>

The following table sets forth
information regarding the beneficial ownership of our ordinary shares as of the date of this prospectus, and as adjusted to reflect the
sale of our ordinary shares included in the units offered by this prospectus, and assuming no purchase of units in this offering, by:

| ● | each person known by us to be the beneficial owner of more 
 than 5% of our outstanding ordinary shares;                |

| ● | each of our executive officers, directors and director nominees; 
 and                                                              |

| ● | all our executive officers, directors and director