Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 298

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 298
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 reject any order in whole or in part. Sales of any units outside the United
States may be made by affiliates of the underwriters.

Over-allotment Option

If the underwriters sell more
units than the total number set forth in the table above, we have granted to the underwriters an option, exercisable for 45 days from
the date of this prospectus, to purchase up to 3,750,000 additional units at the public offering price less the underwriting discount.
The underwriters may exercise this option solely for the purpose of covering over-allotments, if any, in connection with this offering.
To the extent the option is exercised, each underwriter must purchase a number of additional units approximately proportionate to that
underwriter’s initial purchase commitment. Any units issued or sold under the option will be issued and sold on the same terms
and conditions as the other units that are the subject of this offering.

Lock-up

We, our sponsor and our executive
officers and directors have agreed that, for a period of 180 days from the date of this prospectus, we and they will not, without the
prior written consent of the representatives, (i) sell, offer to sell, contract or agree to sell, hypothecate, pledge or grant any option
to purchase or otherwise dispose of or agree to dispose of, directly or indirectly, or establish or increase a put equivalent position
or liquidate or decrease a call equivalent position within the meaning of Section 16 of the Exchange Act, and the rules and regulations
of the Commission promulgated thereunder, with respect to, any units, ordinary shares (including, but not limited to, founder shares),
warrants or any securities convertible into, or exercisable, or exchangeable for, ordinary shares owned by it, him or her, (ii) enter
into any swap or other arrangement that transfers to another, in whole or in part, any of the economic consequences of ownership of any
units, ordinary shares (including, but not limited to, founder shares), warrants or any securities convertible into, or exercisable,
or exchangeable for, ordinary shares owned by it, him or her, whether any such transaction is to be settled by delivery of such securities,
in cash or otherwise, or (iii) publicly announce any intention to effect any transaction specified in clause (i) or (ii), subject to
certain exceptions; provided, however, that we may (1) issue and sell the private placement warrants