Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 342

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 342
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 by a director,
officer or controlling

<div align='center'>II-3</div>

person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to
a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act
and will be governed by the final adjudication of such issue.

(c) The undersigned registrant
hereby undertakes that:

| (1) | For purposes of determining any liability under the Securities                                                                           
 Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A 
 and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities           
 Act shall be deemed to be part of this registration statement as of the time it was declared effective.                                  |

| (2) | For the purpose of determining any liability under the Securities                                                                   
 Act of 1933, each post- effective amendment that contains a form of prospectus shall be deemed to be a new registration statement   
 relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona 
 fide offering thereof.                                                                                                              |

| (3) | For the purpose of determining liability under the Securities                                                                             
 Act of 1933 of any purchaser, if the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b)                    
 as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other             
 than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as             
 of the date it is first used after effectiveness. Provided, however, that no statement made in a registration                             
 statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference 
 into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract  
 of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that         
 was part of