Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 24

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 24
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 forward. For more information on the experience and background
of our management team, see the section entitled “Management.”

<div align='center'>8

INITIAL BUSINESS COMBINATION</div>

We are not presently engaged
in, and we will not engage in, any operations for an indefinite period of time following this offering. We intend to effectuate our initial
business combination using cash from the proceeds of this offering and the private placement of the private placement warrants, the proceeds
of the sale of our shares in connection with our initial business combination (including pursuant to forward purchase agreements or backstop
agreements we may enter into following the consummation of this offering), shares issued to the owners of the target, debt issued to
bank or other lenders or the owners of the target, other securities issuances or a combination of the foregoing. We may seek to complete
our initial business combination with a company or business that may be financially unstable or in its early stages of development or
growth, which would subject us to the numerous risks inherent in such companies and businesses.

We will provide our public
shareholders (excluding our sponsor, sponsor affiliates, director and officers to the extent they acquire public shares) with the
opportunity to redeem all or a portion of their ordinary shares in connection with the completion of our initial business
combination either (i) in connection with a general meeting called to approve the business combination or (ii) without a shareholder
vote by means of a tender offer. Each public shareholder may elect to redeem their public shares irrespective of whether they vote
for or against or whether they do not vote or abstain from voting on the proposed transaction, or whether they were a public
shareholder on the record date for the general meeting held to approve the proposed transaction. If we seek shareholder approval, we
will complete our initial business combination only if the business combination is approved by an ordinary resolution under Cayman
Islands law, which requires the affirmative vote of at least a majority of the votes cast by the shareholders of the issued shares
present in person or represented by proxy and entitled to vote on such matter at a general meeting of the company. The decision as
to whether we will seek shareholder approval of a proposed business combination or conduct a tender offer will be made by us, solely
in our discretion, and will be based on a variety of factors such as the timing of the transaction and whether the terms of the
transaction would require us to seek shareholder approval under applicable law or stock exchange listing requirement.

We