Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 257

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 257
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 may agree to in connection therewith.

Our Transfer Agent and Warrant Agent

The transfer agent for our ordinary
shares and warrant agent for our warrants is Continental Stock Transfer & Trust Company. We have agreed to indemnify Continental
Stock Transfer & Trust Company in its roles as transfer agent and warrant agent, its agents and each of its shareholders, directors,
officers and employees against all claims and losses that may arise out of acts performed or omitted for its activities in that capacity,
except for any liability due to any gross negligence or intentional misconduct of the indemnified person or entity. Continental Stock
Transfer & Trust Company has agreed that it has no right of set-off or any right, title, interest or claim of any kind to, or to
any monies in, the trust account, and has irrevocably waived any right, title, interest or claim of any kind to, or to any monies in,
the trust account that it may have now or in the future. Accordingly, any indemnification provided will only be able to be satisfied,
or a claim will only be able to be pursued, solely against us and our assets outside the trust account and not against the any monies
in the trust account or interest earned thereon.

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Certain Differences in Corporate Law

Cayman Islands companies are
governed by the Companies Act. The Companies Act is modeled on English Law but does not follow recent English Law statutory enactments,
and differs from laws applicable to United States corporations and their shareholders. Set forth below is a summary of the material differences
between the provisions of the Companies Act applicable to us and the laws applicable to companies incorporated in the United States and
their shareholders.

Mergers and Similar Arrangements.
In certain circumstances, the Companies Act allows for mergers or consolidations between two Cayman Islands companies, or between a Cayman
Islands exempted company and a company incorporated in another jurisdiction (provided thatis facilitated by the laws of that
other jurisdiction).

Where the merger or consolidation
is between two Cayman Islands companies, the directors of each company must approve a written plan of merger or consolidation containing
certain prescribed information. That plan or merger or consolidation must then be authorized by either (a) a special resolution (usually
the affirmative vote of at least two-thirds of the votes cast by the shareholders of the issued shares present in person or represented
by proxy and entitled to vote on such matter at a general meeting of the company and are