Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 254

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 254
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 to such jurisdiction, which jurisdiction will be the exclusive forum for any such action, proceeding
or claim. See “Risk Factors — Our warrant agreement will designate the courts of the State of New York or the United States District Court for the Southern District of New York as the sole and exclusive forum for certain types of actions and proceedings that may be initiated by holders of our warrants, which could limit the ability of warrant holders to obtain a favorable judicial forum for disputes with our company.” This provision applies to claims under the Securities Act but does not apply to claims under the
Exchange Act or any claim for which the federal district courts of the United States of America are the sole and exclusive forum.

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Private Placement Warrants

Except as described below,
the private placement warrants have terms and provisions that are identical to those of the warrants being sold as part of the units
in this offering. The private placement warrants (including the ordinary shares issuable upon exercise of the private placement warrants)
will not be transferable, assignable or salable until 30 days after the completion of our initial business combination (except, among
other limited exceptions as described under “Principal Shareholders — Transfers of Founder Shares and Private Placement Warrants,” to our officers and directors and other persons or entities affiliated with the initial purchasers of the private
placement warrants) and they will be entitled to registration rights. The private placement warrants will not be redeemable by us and
they may be exercised by the holders on a cashless basis.

In order to fund working capital
deficiencies or finance transaction costs in connection with an intended initial business combination, our sponsor or an affiliate of
our sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required. Up to $1,500,000
of such working capital loans may be convertible into warrants of the post business combination entity at a price of $1.00 per warrant
at the option of the lender. Such warrants would be identical to the private placement warrants.

Dividends

We have not paid any cash dividends
on our ordinary shares to date and do not intend to pay cash dividends prior to the completion of our initial business combination even
if we have substantial assets outside the trust account. The payment of cash dividends following the completion of our initial business
combination will be within the discretion of our board of directors at such time and will be dependent upon our revenues and earnings,
if any, capital requirements and general financial condition subsequent to