Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 12

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 12
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 consummation 
 of this offering;                                                                                                                     |

| ● | “CCM”                                                                                                                           
 are to Cohen & Company Capital Markets, a division of J.V.B. Financial Group, LLC, a representative of the underwriters in this 
 offering.                                                                                                                       |

| ● | “Companies                                                                                                     
 Act” are to the Companies Act (As Revised) of the Cayman Islands as the same may be amended from time to time; |

| ● | “completion                                                                                                                         
 window” are to the period of time (a) commencing on, and including, the closing date of the this offering and (b) ending on         
 the date that is twenty four (24) months after the closing date of the closing of this offering, such earlier date as our directors 
 may approve in accordance with our articles or such later date as our shareholders may approve in accordance with the articles.     |

| ● | “directors”                                         
 are to our current directors and director nominees; |

| ● | “founder                                                                                                                      
 shares” are to ordinary shares initially purchased by our sponsor, sponsor affiliates and a consultant in a private placement 
 prior to this offering;                                                                                                       |

| ● | “initial                                                                                                                     
 shareholders” are to our sponsor, sponsor affiliates, a consultant, and any other holder of our founder shares prior to this 
 offering;                                                                                                                    |

| ● | “management”                                                
 or our “management team” are to our officers and directors; |

| ● | “Needham”                                                                             
 are to Needham & Company, LLC, a representative of the underwriters in this offering. |

| ● | “ordinary                                                                                     
 shares” are to the ordinary shares of par value US$0.0001 each in the capital of the company; |

| ● | “private                                                                                                                     
 placement warrants” are to the warrants issued to our sponsor in a private placement simultaneously with the closing of this 
 offering;                                                                                                                    |

| ● | “public                                                                                                                         
 shareholders” are to the holders of our public shares, including our initial shareholders and management team to the extent     
 our initial shareholders and/or members of our management team purchase public shares, provided that each initial shareholder’s 
 and member of our management team’s status as a “public shareholder” will only exist with respect to such public                
 shares;                                                                                                                         |

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| ● | “public                                                                                                                                
 shares” are to ordinary shares sold as part of the units in this offering (whether they are purchased in