Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 320

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 320
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 of the warrants will be adjusted (to the nearest cent) to be equal
to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per
share redemption trigger price will be adjusted (to the nearest cent) to be equal
to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price will be adjusted (to the nearest cent) to be equal
to the higher of the Market Value and the Newly Issued Price.

The Private Placement Warrants are identical to
the Public Warrants, except that the Private Placement Warrants and the ordinary shares issuable upon exercise of the Private
Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination,
subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable by the Company and
exercisable by such holders on the same basis as the Public Warrants. With respect to any Private Placement Warrants held by the
underwriter or its respective designees, such Private Placement Warrants will be subject to the lock-up and registration rights
limitations imposed by FINRA Rule 5110 and will not be exercisable more than five (5) years from the commencement of sales in
the Proposed Public Offering in accordance with FINRA Rule 5110(g)(8).

<div align='center'>F-16

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Redemption of warrants for cash. Once the warrants become exercisable, the Company may redeem the outstanding warrants
(except as described herein with respect to the Private Placement Warrants):

| ● | in whole and not in part; |

| ● | at a price of $0.01 per Public Warrant; |

| ● | upon a minimum of 30 days’ prior written notice of redemption, 
 referred to as the 30-day redemption period; and               |

| ● | if, and only if, the closing price of the Public Shares equals or exceeds $18.00 per share (as                                  
 adjusted) for any 20 trading days within a 30 trading-day period ending on the third trading day prior to the date on which the 
 Company sends the notice of redemption to the warrant holders.                                                                  |

The Company will not redeem the warrants as described
above for