Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 270

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 270
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 do not wish to provide
us with requested personal data or subsequently withdraw your consent, you may not be able to invest in the company or remain invested
in the company as it will affect the company’s ability to manage your investment.

If you consider that your personal
data has not been handled correctly, or you are not satisfied with our responses to any requests you have made regarding the use of your
personal data, you have the right to complain to the Cayman Islands’ Ombudsman. The Ombudsman can be contacted by email at info@ombudsman.ky
or by accessing their website here: ombudsman.ky.

Certain Anti-Takeover Provisions of our Articles

Our articles will contain provisions
that may delay, defer or discourage another party from acquiring control of us. We expect that these provisions, which are summarized
below, will discourage coercive takeover practices or inadequate takeover bids.

<div align='center'>178</div>

Our articles will provide that
our board of directors will be classified into three classes of directors. As a result, in most circumstances, a person can gain control
of our board only by successfully engaging in a proxy contest at two or more annual meetings. Our authorized but unissued ordinary shares
and preference shares are available for future issuances without shareholder approval and could be utilized for a variety of corporate
purposes, including future offerings to raise additional capital, acquisitions and employee benefit plans. The existence of authorized
but unissued and unreserved ordinary shares and preference shares could render more difficult or discourage an attempt to obtain control
of us by means of a proxy contest, tender offer, merger or otherwise.

Securities Eligible for Future Sale

Immediately after this offering
we will have 25,000,000 (or 28,750,000 if the underwriters’ over- allotment option is exercised in full) ordinary shares outstanding.
Of these shares, the ordinary shares sold in this offering (25,000,000 ordinary shares if the underwriters’ over-allotment option
is not exercised and 28,750,000 shares if the underwriters’ over-allotment option is exercised in full) will be freely tradable
without restriction or further registration under the Securities Act, except for any public shares purchased by one of our affiliates
within the meaning of Rule 144 under the Securities Act. All of the outstanding founder shares (6,250,000 founder shares if the
underwriters’ over-allotment option is not