Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 241

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 241
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150 days
after our initial business combination or (2) if we consummate a transaction after our initial business combination which results in
our shareholders having the right to exchange their shares for cash, securities or other property, the founder shares will be released
from the lock-up. Up to 937,500 founder shares will be forfeited by our initial shareholders depending on the exercise of the over-allotment
option.

Register of Members

Under Cayman Islands law, we
must keep a register of members and there will be entered therein:

| ● | the names and addresses of the members, a statement of the                                                                         
 shares held by each member, and of the amount paid or agreed to be considered as paid, on the shares of each member and the voting 
 rights of the shares of each member;                                                                                               |

| ● | whether voting rights are attached to the share in issue; |

| ● | the date on which the name of any person was entered on the 
 register as a member; and                                   |

| ● | the date on which any person ceased to be a member. |

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Under Cayman Islands law, the
register of members of our company is prima facie evidence of the matters set out therein (i.e. the register of members will raise a
presumption of fact on the matters referred to above unless rebutted) and a member registered in the register of members will be deemed
as a matter of Cayman Islands law to have legal title to the shares as set against its name in the register of members.

Upon the closing of this public
offering, the register of members will be immediately updated to reflect the issue of shares by us. Once our register of members has
been updated, the shareholders recorded in the register of members will be deemed to have legal title to the shares set against their
name. However, there are certain limited circumstances where an application may be made to a Cayman Islands court for a determination
on whether the register of members reflects the correct legal position. Further, the Cayman Islands court has the power to order that
the register of members maintained by a company should be rectified where it considers that the register of members does not reflect
the correct legal position. If an application for an order for rectification of the register of members were made in respect of our ordinary
shares, then the validity of such shares may be subject to re-examination by a Cayman Islands court.

If the name of any person is