Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 224

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 224
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 to evaluating a particular business combination if the retention or resignation of any such officers and directors was 
 included by a target business as a condition to any agreement with respect to our initial business combination.                     |

We are not prohibited from pursuing
an initial business combination with a business combination target that is affiliated with our sponsor, officers or directors or completing
the business combination through a joint venture or other form of shared ownership with our sponsor, officers or directors; accordingly,
such affiliated person(s) may have a conflict of interest in determining whether a particular target business is an appropriate business
with which to effectuate our initial business combination as such affiliated person(s) would have interests different from our public
shareholders and would likely not receive any financial benefit unless we consummated such business combination. In the event we seek
to complete our initial business combination with a business combination target that is affiliated with our sponsor, officers or directors,
we, or a committee of independent directors, would obtain an opinion from an independent investment banking which is a member of FINRA
or from another independent entity that commonly renders valuation opinions stating that the consideration we are paying is fair to our
company and its shareholders from a financial point of view. We are not required to obtain such an opinion in any other context. Further,
commencing on the date our securities are first listed on Nasdaq, we will also pay our sponsor and/or its affiliates or designees an
aggregate of $15,000 per month for office space, secretarial and administrative services provided to members of our management team.

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We cannot assure you that any
of the above-mentioned conflicts will be resolved in our favor.

In the event that we submit our
initial business combination to our public shareholders for a vote, our initial shareholders have agreed to vote their founder shares,
and they and the other members of our management team have agreed to vote any founder shares they hold and any shares purchased during
or after the offering in favor of our initial business combination (except that any public shares such parties may purchase in compliance
with the requirements of Rule 14e-5 under the Exchange Act would not be voted in favor of approving the business combination transaction).

Limitation on Liability and Indemnification of Officers and Directors

Cayman Islands law does not limit
the extent to which a company’s memorandum and articles of association may provide for indemnification of officers and directors,
except to the extent any such provision may be held by the Cayman Islands courts to be