Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 47

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 47
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 hold more than 15% of the shares sold in this offering) for or against our initial business combination.                          |

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| Release                                                                    
 of funds in trust account on closing of our initial business combination   |     | On the completion of our initial business combination, the funds held in the trust                                                          
 account will be used to pay amounts due to any public shareholders who exercise their redemption rights as described above under            
 “Redemption rights for public shareholders upon completion of our initial business combination,” to pay all or                              
 a portion of the consideration payable to the target or owners of the target of our initial business combination and to pay other           
 expenses associated with our initial business combination. If our initial business combination is paid for using equity or debt securities, 
 or not all of the funds released from the trust account are used for payment of the consideration in connection with our initial            
 business combination, we may apply the balance of the cash released to us following the closing from the trust account for general          
 corporate purposes, including for maintenance or expansion of operations of post-transaction businesses, the payment of principal           
 or interest due on indebtedness incurred in completing our initial business combination, to fund the purchase of other companies            
 or for working capital or other purposes.                                                                                                   |
| Redemption of public                                                       
 shares and distribution and liquidation if no initial business combination |     | Our articles will                                                                                                                           
 provide that we will have only the duration of the completion window to complete our initial business combination. If we are                
 unable to complete our initial business combination within the completion window, we will, as promptly as reasonably possible               
 but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the               
 aggregate amount then on deposit in the trust account, including interest earned on the funds held in the trust account (which              
 interest shall be net of taxes paid or payable and up to $100,000 of interest to pay dissolution expenses), divided by the number           
 of then issued and outstanding public shares, which redemption will constitute full and complete payment for the public shares              
 and completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation                   
 or other distributions, if any), subject, in each case to our obligations under Cayman Islands law to provide for claims of creditors       
 and in all cases subject to the other requirements of applicable law. There will be no redemption rights or liquidating distributions       
 with respect to our warrants.