Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 8

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 8
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 and commissions payable upon the closing of this offering and an aggregate of approximately
$1,220,000 to pay fees and expenses in connection with the closing of this offering and approximately $1,530,000 for working capital
following the closing of this offering, will be deposited into a trust account located in the United States with Continental Stock
Transfer & Trust Company acting as trustee and held only (i) uninvested as cash, (ii) in an interest bearing bank demand deposit
account or other accounts at a bank, or (iii) invested only in U.S. government treasury obligations with a maturity of 185 days or
less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended
(the “Investment Company Act”), which invest only in direct U.S. government treasury obligations. To mitigate the risk
that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer we
hold investments in the trust account, we may, at any time, instruct the trustee to liquidate the investments held in the trust
account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account. For more
information about the risk of the company being considered to be operating as an unregistered investment company, see “Risk Factors— Risks Relating to our Search for, Consummation of, or Inability to Consummate, a Business Combination — If we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete our initial business combination or force us to abandon our efforts to complete an initial business combination.”

Currently, there is no public market for our units, ordinary shares or warrants. We intend to apply to have our units listed on the New York Stock Exchange, or the NYSE, under the symbol “TACO.U” on or promptly after the date of this prospectus. We cannot guarantee that our securities will be approved for listing on the NYSE. We expect the ordinary shares and warrants comprising the units will begin separate trading on the 52 day following the date of this prospectus unless Cohen & Company Capital Markets, a division of J.V.B. Financial Group, LLC (“CCM”), the representative of the underwriters of this offering, informs us of its decision to allow earlier separate trading, subject to our