Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 272

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 272
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 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 
 we have completed our initial business combination.                                                                          |

Registration Rights

The holders of the (i) founder
shares, which were issued in a private placement prior to the closing of this offering, (ii) private placement warrants, which will be
issued in a private placement simultaneously with the closing of this offering and the ordinary shares underlying such private placement
warrants, (iii) underwriter warrants, which will be issued to our representatives or their designees as additional compensation upon
closing of this offering, and (iv) private placement warrants that may be issued upon conversion of working capital loans will have registration
rights to require us to register a sale of any of our securities held by them prior to the consummation of our initial business combination
pursuant to a registration rights agreement to be signed prior to or on the effective date of this offering. Pursuant to the registration
rights agreement, and assuming the underwriters exercise their over-allotment option in full and up to $1,500,000 of working capital
loans are converted into private placement warrants, we will be obligated to register up to 16,437,500 ordinary shares and 9,250,000
warrants. The number of ordinary shares includes (i) 7,187,500 founder shares, (ii) 3,500,000 ordinary shares underlying the private
placement warrants, (iii) 3,750,000 ordinary