Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 216

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 216
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 work of the independent auditors and any other 
 independent registered public accounting firm engaged by us;                                                                         |

| ● | pre-approving                                                                                                                          
 all audit and non-audit services to be provided by the independent auditors or any other registered public accounting firm engaged     
 by us, and establishing pre-approval policies and procedures; reviewing and discussing with the independent auditors all relationships 
 the auditors have with us in order to evaluate their continued independence;                                                           |

| ● | setting                                                                                                                                  
 clear policies for audit partner rotation in compliance with applicable laws and regulations; obtaining and reviewing a report, at       
 least annually, from the independent auditors describing (1) the independent auditor’s internal quality-control procedures               
 and (2) any material issues raised by the most recent internal quality-control review, or peer review, of the audit firm, or by any      
 inquiry or investigation by governmental or professional authorities, within the preceding five years respecting one or more independent 
 audits carried out by the firm and any steps taken to deal with such issues;                                                             |

| ● | meeting                                                                                                                              
 to review and discuss our annual audited financial statements and quarterly financial statements with management and the independent 
 auditor, including reviewing our specific disclosures under “Management’s Discussion and Analysis of Financial Condition             
 and Results of Operations”; reviewing and approving any related party transaction required to be disclosed pursuant to               
 Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and                                    |

| ● | reviewing                                                                                                                                 
 with management, the independent auditors, and our legal advisors, as appropriate, any legal, regulatory or compliance matters, including 
 any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues     
 regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated        
 by the Financial Accounting Standards Board, the SEC or other regulatory authorities.                                                     |

<div align='center'>147</div>

Compensation Committee

Upon the
effectiveness of the registration statement of which this prospectus forms a part, we will establish a compensation committee of the
board of directors. The initial members of our compensation committee will be Sam Lynn, Darla K. Anderson and Constance Weaver.
Under Nasdaq listing rules and applicable SEC rules, we are required to have at least two members of the compensation committee, all
of whom must be independent. Sam Lynn, Darla K. Anderson and Constance Weaver are independent and Ms. Weaver will chair the compensation
committee.

We will adopt