Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 206

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 206
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 we are deemed to be a large accelerated filer, which means the market value of our ordinary shares that are held by non-affiliates exceeds $700 million as of the prior June 30 th, and (2) the date on which we have issued more than $1.0 billion in non-convertible debt securities during the prior three-year period.

Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of our ordinary shares held by non-affiliates is equal to or exceeds $250 million as of the prior June 30 th, or (2) our annual revenues equaled to or exceeded $100 million during such completed fiscal year and the market value of our ordinary shares held by non-affiliates is equal to or exceeds $700 million as of the prior June 30 th.

Legal Proceedings

There is no material litigation, arbitration or governmental proceeding currently pending against us or any members of our management team and our board of directors in their capacity as such.

<div align='center'>141

MANAGEMENT</div>

Officers, Directors and Director Nominees

Our officers, directors and director nominees are as follows:

| Name     |     | Age |     | Position                                                               |
| Harry    
 L. You   |     |  64 |     | Executive                                                              
 Chairman of the Board of Directors and Interim Chief Financial Officer |
| Sam Lynn |     |  57 |     | Director Nominee                                                       |
| [●]      |     |     |     |                                                                        |
| [●]      |     |     |     |                                                                        |

Harry L. You

Harry L. You is an experienced
executive, chief financial officer and board member with extensive experience with technology companies. Harry has served as Chairman
of the Board of Coliseum since June 2023 until the closing of its initial business combination in December 2024, and served
as interim Chief Executive Officer and Chief Financial Officer from June 2023 until July 2023, and he currently serves as Chairman
of Rain Enhancement Technologies Holdco, Inc. (Nasdaq: RAIN). Mr. You has also served as Chairman of the Board and a Director of
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