Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 221

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 221
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 commonly renders valuation opinions stating that the consideration we are paying is fair to our
company and its shareholders from a financial point of view. We are not required to obtain such an opinion in any other context. Further,
commencing on the date our securities are first listed on Nasdaq, we will also pay our sponsor and/or its affiliates or designees an
aggregate of $15,000 per month for office space, secretarial and administrative services provided to members of our management team.

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We cannot assure you that any
of the above-mentioned conflicts will be resolved in our favor.

In the event that we submit our
initial business combination to our public shareholders for a vote, our initial shareholders have agreed to vote their founder shares,
and they and the other members of our management team have agreed to vote any founder shares they hold and any shares purchased during
or after the offering in favor of our initial business combination (except that any public shares such parties may purchase in compliance
with the requirements of Rule 14e-5 under the Exchange Act would not be voted in favor of approving the business combination transaction).

Limitation on Liability and Indemnification of Officers and Directors

Cayman Islands law does not limit
the extent to which a company’s memorandum and articles of association may provide for indemnification of officers and directors,
except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide
indemnification against willful default, actual fraud or willful neglect. Accordingly, our articles provide for indemnification of our
officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except
through their own actual fraud, willful default or willful neglect. We expect to purchase a policy of directors’ and officers’
liability insurance that insures our officers and directors against the cost of defense, settlement or payment of a judgment in some
circumstances and insures us against our obligations to indemnify our officers and directors.

Our officers and directors have
agreed to waive any right, title, interest or claim of any kind in or to any monies in the trust account, and have agreed to waive any
right, title, interest or claim of any kind they may have in the future as a result of, or arising out of, any services provided to us
and will not seek recourse against the trust account for any reason whatsoever.