Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 335

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 335
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, 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. The Underwriter Warrants will have the same terms as the Private Placement
Warrants, subject to certain restrictions pursuant to FINRA Rule 5110(g)(8) and FINRA Rule 5110(e)(1) as described herein.

<div align='center'>F-17

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 cash unless a registration statement under the Securities Act covering the ordinary shares issuable upon exercise
of the warrants is then effective and a current prospectus relating to those ordinary shares is available throughout the 30-day
redemption period, except if the warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration
under the Securities.

In no event will the Company be required to
net cash settle any warrant. If the Company is unable to complete a Business Combination within the Combination Period and the