Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 297

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 297
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 establishes such exempt status. A Non-U.S. Holder generally will eliminate the requirement for information reporting and backup withholding
by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise
establishing an exemption.

Backup withholding is not an
additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability,
and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate
claim for refund with the IRS and furnishing any required information.

<div align='center'>192

UNDERWRITING</div>

CCM and Needham are acting
as the representatives of the underwriters named below. Subject to the terms and conditions of the underwriting agreement dated [●],
2025, each underwriter named below has severally agreed to purchase, and we have agreed to sell to such underwriter, the number of units
set forth opposite the underwriter’s name.

| Underwriter             |     | Number 
 of     
 Units  |            |
| Cohen &                 
 Company Capital Markets |     |        |            |
| Needham &               
 Company, LLC            |     |        |            |
|                         |     |        | 25,000,000 |

The underwriting agreement provides
that the obligations of the underwriters to purchase the units included in this offering are subject to approval of legal matters by
counsel and to other conditions. The underwriters are obligated to purchase all of the units (other than those covered by the over-allotment
option described below) if they purchase any of the units.

The offering of the units by
the underwriters is subject to receipt and acceptance and subject to the underwriters’ right to reject any order in whole or in
part.

Pricing of the Offering

We have been advised by the
underwriters that they propose to offer the units to the public at the initial offering price set forth on the cover page of this prospectus.
The underwriters may allow dealers concessions not in excess of $[●] per unit and the dealers may re-allow a concession not in
excess of $[●] per unit to other dealers. After the initial offering of the units, the representatives may change the offering
price and other selling terms in compliance with FINRA rules. The offering of the units by the underwriters is subject to receipt and
acceptance and subject to the underwriters’ right to