Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 119

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 119
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 prospectus forms a part because the warrants
will become exercisable 30 days after the completion of our initial business combination, which may be within one year of this offering.
However, because the warrants will be exercisable until their expiration date of up to five years after the completion of our initial
business combination, in order to comply with the requirements of Section 10(a)(3) of the Securities Act following the consummation
of our initial business combination under the terms of the warrant agreement, we have agreed that, as soon as practicable, but in no
event later than 20 business days, after the closing of our initial business combination, we will use our commercially reasonable efforts
to file with the SEC a post-effective amendment to the registration statement of which this prospectus forms a part or a new registration
statement covering the registration under the Securities Act of the ordinary shares issuable upon exercise of the warrants and thereafter
will use our best efforts to cause the same to become effective within 60 business days following our initial business combination and
to maintain a current prospectus relating to the ordinary shares issuable upon exercise of the warrants until the expiration of the warrants
in accordance with the provisions of the warrant agreement. We cannot assure you that we will be able to do so if, for example, any facts
or events arise which represent a fundamental change in the information set forth in the registration statement or prospectus, the financial
statements contained or incorporated by reference therein are not current or correct or the SEC issues a stop order.

If the ordinary shares issuable
upon exercise of the warrants are not registered under the Securities Act, under the terms of the warrant agreement, holders of warrants
who seek to exercise their warrants will not be permitted to do so for cash and, instead, will be required to do so on a cashless basis
in accordance with Section 3(a)(9) of the Securities Act or another exemption.

In no event will warrants be
exercisable for cash or on a cashless basis, and we will not be obligated to issue any shares to holders seeking to exercise their warrants,
unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising
holder, or an exemption from registration or qualification is available.

If our ordinary shares are at
the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of “covered
securities” under Section 18(b)(1) of the Securities