Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 311

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 311
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directly or indirectly, to any person in Singapore other than (i) to an institutional investor under Section 274 of the Securities
and Futures Act, Chapter 289 of Singapore (the “SFA”), (ii) to a relevant person as defined under Section 275(2) of
the SFA, or any person pursuant to Section 275(1A) of the SFA, and in accordance with the conditions, specified in Section 275
of the SFA and where (where applicable) Regulation 3 of the Securities and Futures (Classes of Investors) Regulations 2018, or (iii)
otherwise pursuant to, and in accordance with the conditions of any other applicable provision of the SFA. In the event that you are not an investor falling within any of the categories set out above, please return this document immediately. You may not forward or circulate this document to any other person in Singapore.

No offer is made to you with
a view to the securities being subsequently offered for sale to any other party. There are on-sale restrictions that may be applicable
to investors who acquire securities. As such, investors are advised to acquaint themselves with the provisions of the SFA relating to
resale restrictions and comply accordingly.

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Where the securities are subscribed
or purchased under Section 275 of the SFA by a relevant person which is:

| ● | a corporation (which is not an accredited investor as defined under Section 4A                                                            
 of the SFA) the sole business of which is to hold investments and the entire share capital of which is owned by one or more individuals,  
 each of whom is an accredited investor; or                                                                                                |
| ● | a trust (where the trustee is not an accredited investor) whose sole purpose                                                              
 is to hold investments and each beneficiary is an accredited investor, securities or securities-based derivatives contracts (each         
 term as defined in Section 2(1) of the SFA) of that corporation or the beneficiaries’ rights and interest (howsoever described)           
 in that trust shall not be transferable within six months after that corporation or that trust has acquired the securities under          
 Section 275 of the SFA except:                                                                                                            |
| ● | to an institutional investor under Section 274 of the SFA or to a relevant                                                                
 person defined in Section 275(2) of the SFA, or to any person pursuant to an offer referred to in Section 275(1A) or Section 276(