Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 341

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 341
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| 14.1       |     | Form of Code of Ethics.                                                                                              |
| 23.1       |     | Consent of WithumSmith+Brown, PC.                                                                                    |
| 23.2**     |     | Consent of White & Case LLP (included in Exhibit 5.1).                                                               |
| 23.3**     |     | Consent of Ogier (Cayman) LLP (included in Exhibit 5.2)                                                              |
| 24.1*      |     | Power of Attorney (included on signature page to the initial filing of this Registration Statement).                 |
| 99.1       |     | Form of Clawback Policy.                                                                                             |
| 99.2*      |     | Consent of Sam Lynn to be named as a director nominee.                                                               |
| 99.3       |     | Consent of Darla K. Anderson to be named as a director nominee.                                                      |
| 99.4       |     | Consent of Constance K. Weaver to be named as a director nominee.                                                    |
| 99.5       |     | Form of Charter of Audit Committee                                                                                   |
| 99.6       |     | Form of Charter of Compensation Committee                                                                            |
| 99.7       |     | Form of Charter of Nominating and Corporate Governance Committee                                                     |
| 107*       |     | Filing                                                                                                               
 Fee Table                                                                                                            |

| *  | Previously filed.         |
| ** | To be filed by amendment. |

(b) Financial Statements.
See page F-1 for an index to the financial statements and schedules included in the registration statement.

Item 17. Undertakings.

(a) The undersigned registrant
hereby undertakes to provide to the underwriters at the closing specified in the underwriting agreements, certificates in such denominations
and registered in such names as required by the underwriters to permit prompt delivery to each purchaser.

(b) Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid