Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 305

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 305
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 fees and commissions for these transactions.

In the ordinary course of their
various business activities, some of the underwriters and their respective affiliates, officers, directors and employees may purchase,
sell or hold a broad array of investments and actively trade securities, derivatives, loans, commodities, currencies, credit default
swaps and other financial instruments for their own account and for the accounts of their customers, and such investment and trading
activities may involve or relate to assets, securities and/or instruments of the issuer (directly, as collateral securing other obligations
or otherwise) and/or persons and entities with relationships with the issuer. Some of the underwriters and their respective affiliates
may also communicate independent investment recommendations, market color or trading ideas and/or publish or express independent research
views in respect of such assets, securities or instruments and may at any time hold, or recommend to clients that they should acquire,
long and/or short positions in such assets, securities and instruments.

Selling Restrictions

Canada

This prospectus constitutes an
“exempt offering document” as defined in and for the purposes of applicable Canadian securities laws. No prospectus has been
filed with any securities commission or similar regulatory authority in Canada in connection with the offer and sale of the securities.
No securities commission or similar regulatory authority in Canada has reviewed or in any way passed upon this prospectus or on the merits
of the securities and any representation to the contrary is an offence.

Canadian investors are advised that this prospectus has been prepared in reliance on section 3A.3 of National Instrument 33 – 105 Underwriting Conflicts(“NI 33 – 105”). Pursuant to section 3A.3 of NI 33 – 105, this prospectus is exempt from the requirement that the issuer and the underwriter(s) provide investors with certain conflicts of interest disclosure pertaining to “connected issuer” and/or “related issuer” relationships that may exist between the issuer and the underwriter(s) as would otherwise be required pursuant to subsection 2.1(1) of NI 33 – 105.

Resale Restrictions

The offer and sale of the securities
in Canada is being made on a private placement basis only and is exempt from the requirement that the issuer prepares and files a prospectus
under applicable Canadian securities laws. Any resale of the securities acquired by a Canadian investor in this offering must be made
in accordance with applicable Canadian securities laws, which may vary depending on the relevant jurisdiction, and which may require
resales to be made in