Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 34

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 34
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 Acquisition Sponsor LLC 
 Harry L. You            
 Robert You              |     | Same as above.                                                                                                                              |
| Any                                                                                                                                
 units, warrants, ordinary shares or any other securities convertible into, or exercisable or exchangeable for, any units, ordinary 
 shares or warrants                                                                                                                 |     | 180 days                                                                                             |     | Berto                   
 Acquisition Sponsor LLC 
 Harry                   
 L. You                  
 Robert                  
 You                     
 Meteora                 
 Capital, LLC            |     | CCM, as the representative                                                                                                                  
 of the underwriters in this offering, in its sole discretion may release any of the securities subject to these lock-up agreements          
 at any time with prior written consent. Our initial shareholders, officers and directors are also subject to separate transfer restrictions 
 on their founder shares and private placement warrants pursuant to the letter agreements described in the immediately preceding paragraphs. |

| (1) | The private placement                                                                        
 warrants to be purchased by CCM will also be subject to such restrictions and other transfer 
 restrictions under FINRA rules. See the section entitled “Underwriting”                      
 for more information.                                                                        |

Up to 937,500 of the founder shares will be surrendered by our sponsor to us for no consideration depending on the extent to which the underwriter’ over-allotment option is exercised. In addition, although there are no current plans to do so, in order to facilitate our initial business combination or a PIPE financing or for any other reason determined by our sponsor in its sole discretion, our sponsor may surrender or forfeit, transfer or exchange our founder shares, private placement warrants (other than founder shares indirectly owned by the non-managing sponsor investors) or any of our other securities, including for no consideration, as well as subject any such securities to earn-outs or other restrictions, or otherwise amend the terms of any such securities or enter into any other arrangements with respect to any such securities. The securities held by the sponsor are expected to only be distributed directly to the members of the sponsor in connection with or following the consummation of our initial business combination, provided that such members agree to become subject to the applicable transfer restrictions with respect to such securities. Indirect transfers of the securities held by the sponsor, such as to another member of the sponsor or their affiliate or a new member of the sponsor, may be permitted with the consent of Harry You, the managing member of our sponsor, so long as such transfer complies with the applicable transfer restrictions with respect to such securities.

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Additionally,