Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 263

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 263
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 equitable relief for any threatened or actual breach of the selection of the courts              
 of the Cayman Islands as exclusive forum. The forum selection provision in our articles will not apply to actions or suits brought            
 to enforce any liability or duty created by the Securities Act, Exchange Act or any claim for which the federal district courts of            
 the United States of America are, as a matter of the laws of the United States of America, the sole and exclusive forum for determination     
 of such a claim. This choice of forum provision may limit a shareholder’s ability to bring a claim in a judicial forum that                   
 it finds favorable for disputes with us or our directors, officers or other employees, which may discourage such lawsuits. The enforceability 
 of similar exclusive forum provisions (including exclusive federal forum provisions for actions, suits or proceedings asserting a             
 cause of action arising under the Securities Act) in other companies’ organizational documents has been challenged in legal                   
 proceedings, and there is uncertainty as to whether courts would enforce the exclusive forum provisions in our articles. Additionally,        
 our shareholders cannot waive compliance with the federal securities laws and the rules and regulations thereunder.                           |

Anti-Money Laundering, Counter Terrorist Financing, Prevention of Proliferation Financing and Financial Sanctions Compliance-Cayman Islands

If any person residing in the
Cayman Islands knows or suspects or has reasonable grounds for knowing or suspecting that another person is engaged in criminal conduct
or money laundering or is involved with terrorism or terrorist property or proliferation financing or is the business combination partner
of a financial sanction and the information for that knowledge or suspicion came to their attention in the course of business in the
regulated sector, or other trade, profession, business or employment, the person will be required to report such knowledge or suspicion
to (i) the Financial Reporting Authority of the Cayman Islands, pursuant to the Proceeds of Crime Act (Revised) of the Cayman Islands
if the disclosure relates to criminal conduct or money laundering or proliferation financing or is the business combination partner of
a financial sanction, or (ii) a police officer of the rank of constable or higher, or the Financial Reporting Authority, pursuant to
the Terrorism Act (As Revised) of the Cayman Islands, if the disclosure relates to involvement with terrorism or terrorist financing
and property. Such a report shall not be treated as a breach of confidence or of any restriction upon the disclosure of information imposed
by any enactment or otherwise.

In order to comply with legislation
or regulations aimed at the prevention