Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 260

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 260
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 or an illegal or improper purpose
or other circumstances in which a court may be prepared to pierce or lift the corporate veil).

Articles

The Business Combination Article
of our articles contains provisions designed to provide certain rights and protections relating to this offering that will apply to us
until the completion of our initial business combination. These provisions cannot be amended without a special resolution. As a matter
of Cayman Islands law, a resolution is deemed to be a special resolution where it has been approved by either (i) at least two-thirds
(or any higher threshold specified in a company’s articles of association) of a company’s shareholders at a general meeting
for which notice specifying the intention to propose the resolution as a special resolution has been given; or (ii) if so authorized
by a company’s articles of association, by a unanimous written resolution of all of the company’s shareholders. Our articles
will provide that special resolutions must be approved either by at least two-thirds of our shareholders (i.e., the lowest threshold
permissible under Cayman Islands law), or by a unanimous written resolution of all of our shareholders.

Our amended and restated
memorandum and articles of association provide that special resolutions must be approved either by at least two-thirds of the votes cast
by such shareholders as, being entitled to do so, vote in person or, where proxies are allowed, by proxy at the applicable general meeting
of the company (i.e., the lowest threshold permissible under Cayman Islands law), or by a unanimous written resolution of all of the
company’s shareholders who are entitled to vote on such matter (or such lower threshold as may be allowed under the Companies Law
from time to time).

Our initial shareholders, who
will collectively beneficially own 20% of our ordinary shares upon the closing of this offering (assuming they do not purchase any units
in this offering and not including the ordinary shares underlying the private placement warrants), may participate in any vote to amend
our articles and will have the discretion to vote in any manner they choose. Specifically, our articles will provide, among other things,
that:

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| ● | If we are unable to complete our initial business combination                                                                         
 within the completion window, we will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably   
 possible but no more than ten business days thereafter, subject to lawfully available funds, redeem the public shares, at a per-share 
 price, payable in