Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 135

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 135
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ing company until the last day of the fiscal year in which (1) the market value of our ordinary shares held by non-affiliates is
equal to or exceeds $250 million as of the prior June 30, and (2) our annual revenues equaled or exceeded $100 million
during such completed fiscal year and the market value of our ordinary shares held by non-affiliates equals to or exceeds $700 million
as of the prior June 30. To the extent we take advantage of such reduced disclosure obligations, it may also make comparison
of our financial statements with other public companies difficult or impossible.

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Provisions in our articles may inhibit a takeover of us, which could limit the price investors might be willing to pay in the future for our ordinary shares and could entrench management.

Our articles contain provisions
that may discourage unsolicited takeover proposals that shareholders may consider to be in their best interests. These provisions include
a staggered board of directors and the ability of the board of directors to designate the terms of and issue new series of preference
shares, which may make the removal of management more difficult and may discourage transactions that otherwise could involve payment
of a premium over prevailing market prices for our securities.

Our articles will provide that the courts of the Cayman Islands will be the exclusive forums for certain disputes between us and our shareholders, which could limit our shareholders’ ability to obtain a favorable judicial forum for complaints against us or our directors, officers or employees.

Our articles will provide that
unless we consent in writing to the selection of an alternative forum, the courts of the Cayman Islands shall have exclusive jurisdiction
over any claim or dispute arising out of or in connection with our articles or otherwise related in any way to each shareholder’s
shareholding in us, including but not limited to (i) any derivative action or proceeding brought on our behalf, (ii) any action asserting
a claim of breach of any fiduciary or other duty owed by any of our current or former director, officer or other employee to us or our
shareholders, (iii) any action asserting a claim arising pursuant to any provision of the Companies Act or our articles, or (iv) any
action asserting a claim against us governed by the internal affairs doctrine (as such concept is recognized under the laws of the United
States of America) and that each shareholder irrevocably submits to the exclusive jurisdiction of the courts of the Cayman Islands over
all such claims or disputes.

The