Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 262

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 262
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 file an annual return 
 of its shareholders with the Registrar of Companies;       |

| ● | an exempted company’s register of members is not open 
 to inspection;                                        |

| ● | an exempted company does not have to hold an annual general 
 meeting;                                                    |

| ● | an exempted company may issue shares with no par value; |

| ● | an exempted company may obtain an undertaking against the                                                   
 imposition of any future taxation (such undertakings are usually given for 30 years in the first instance); |

| ● | an exempted company may register by way of continuation in      
 another jurisdiction and be deregistered in the Cayman Islands; |

| ● | an exempted company may register as a limited duration company; 
 and                                                             |

| ● | an exempted company may register as a segregated portfolio 
 company.                                                   |

“Limited liability”
means that the liability of each shareholder is limited to the amount unpaid by the shareholder on the shares of the company (except
in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose
or other circumstances in which a court may be prepared to pierce or lift the corporate veil).

Articles

The Business Combination Article
of our articles contains provisions designed to provide certain rights and protections relating to this offering that will apply to us
until the completion of our initial business combination. These provisions cannot be amended without a special resolution. As a matter
of Cayman Islands law, a resolution is deemed to be a special resolution where it has been approved by either (i) at least two-thirds
(or any higher threshold specified in a company’s articles of association) of a company’s shareholders at a general meeting
for which notice specifying the intention to propose the resolution as a special resolution has been given; or (ii) if so authorized
by a company’s articles of association, by a unanimous written resolution of all of the company’s shareholders. Our articles
will provide that special resolutions must be approved either by at least two-thirds of our shareholders (i.e., the lowest threshold
permissible under Cayman Islands law), or by a unanimous written resolution of all of our shareholders.

Our amended and restated
memorandum and articles of association provide that special resolutions must be approved either by at least two-thirds of the votes cast
by such shareholders as, being entitled to do so, vote in person or, where proxies are allowed, by proxy at the applicable general meeting
of the company (i.e