Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 123

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 123
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 issue additional shares that would entitle the holders thereof to (i) receive funds from
the trust account or (ii) vote as a class with our public shares on any initial business combination. These provisions of our articles,
like all provisions of our articles, may be amended with a shareholder vote.

We may amend the terms of the warrants in a manner that may be adverse to holders of public warrants with the approval by the holders of at least 50% of the then outstanding public warrants. As a result, the exercise price of your warrants could be increased, the exercise period could be shortened and the number of ordinary shares purchasable upon exercise of a warrant could be decreased, all without your approval.

Our warrants will be issued in
registered form under a warrant agreement between Continental Stock Transfer & Trust Company, as warrant agent, and us. The warrant
agreement provides that the terms of the warrants may be amended without the consent of any holder for the purpose of (i) curing any
ambiguity or to correct any defective provision or mistake, including to conform the provisions of the warrant agreement to the description
of the terms of the warrants and the warrant agreement set forth in this prospectus, (ii) adjusting the provisions relating to cash dividends
on ordinary shares as contemplated by and in accordance with the warrant agreement or (iii) adding or changing any provisions with respect
to matters or questions arising under the warrant agreement as the parties to the warrant agreement may deem necessary or desirable and
that the parties deem to not adversely affect the rights of the registered holders of the warrants, provided that the approval by the
holders of at least 50% of the then-outstanding public warrants is required to make any change that adversely affects the interests of
the registered holders of public warrants. Accordingly, we may amend the terms of the public warrants in a manner adverse to a holder
of public warrants if holders of at least 50% of the then outstanding public warrants approve of such amendment. Although our ability
to amend the terms of the public warrants with the consent of at least 50% of the then outstanding public warrants is unlimited, examples
of such amendments could be amendments to, among other things, increase the exercise price of the warrants, convert the warrants into
cash or shares, shorten the exercise period or decrease the number of ordinary shares purchasable upon exercise of a warrant.

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A provision of our warrant agreement may make it more difficult for us to consummate an initial business combination