Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 269

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 269
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(d) of the Exchange Act during the 12 months (or such shorter period as we were
required to file reports) preceding the sale.

Persons who have beneficially
owned restricted shares or warrants for at least six months but who are our affiliates at the time of, or at any time during the three
months preceding, a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three-month
period only a number of securities that does not exceed the greater of:

| ● | 1% of the total number of ordinary shares then outstanding,                                                                        
 which will equal 250,000 shares immediately after this offering (287,500 if the underwriters exercise in full their over-allotment 
 option); or                                                                                                                        |

| ● | the average weekly reported trading volume of the ordinary                                                   
 shares during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the sale. |

Sales by our affiliates under
Rule 144 are also limited by manner of sale provisions and notice requirements and to the availability of current public information
about us.

Restrictions on the Use of Rule 144 by Shell Companies or Former Shell Companies

Rule 144 is not available
for the resale of securities initially issued by shell companies (other than business combination related shell companies) or issuers
that have been at any time previously a shell company. However, Rule 144 also includes an important exception to this prohibition
if the following conditions are met:

| ● | the issuer of the securities that was formerly a shell company 
 has ceased to be a shell company;                              |

<div align='center'>179</div>

| ● | the issuer of the securities is subject to the reporting requirements 
 of Section 13 or 15(d) of the Exchange Act;                           |

| ● | the issuer of the securities has filed all Exchange Act reports                                                                       
 and material required to be filed, as applicable, during the preceding 12 months (or such shorter period that the issuer was required 
 to file such reports and materials), other than Current Reports on Form 8-K; and                                                      |

| ● | at least one year has elapsed from the time that the issuer                                                         
 filed current Form 10 type information with the SEC reflecting its status as an entity that is not a shell company. |

| ● | As a result, our initial shareholders will be able to sell                                                                   
 their founder shares and private placement warrants, as applicable, pursuant to Rule 144 without registration one year after