Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 13

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 13
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 to the extent     
 our initial shareholders and/or members of our management team purchase public shares, provided that each initial shareholder’s 
 and member of our management team’s status as a “public shareholder” will only exist with respect to such public                
 shares;                                                                                                                         |

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| ● | “public                                                                                                                                
 shares” are to ordinary shares sold as part of the units in this offering (whether they are purchased in this offering or thereafter); |

| ● | “public                                                                                                                               
 warrants” are to the warrants sold as part of the units in this offering (whether they are purchased in this offering or thereafter); |

| ● | “sponsor”                                                                         
 are to Berto Acquisition Sponsor LLC, a Cayman Islands limited liability company; |

| ● | “sponsor                                         
 affiliates” are Harry L. You and Robert You; and |

| ● | “warrants”                                                 
 are to our public warrants and private placement warrants. |

Any forfeiture of shares, and all references to forfeiture of shares, described in this prospectus shall take effect as a surrender of shares for no consideration as a matter of Cayman Islands law. Any share dividend described in this prospectus will take effect as a share capitalization as a matter of Cayman Islands law. Unless we tell you otherwise, the information in this prospectus assumes that the underwriters will not exercise their over-allotment option.

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GENERAL</div>

We are a blank check company
incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific
business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly,
with any business combination target with respect to an initial business combination with us. However, members of our management team
had been or are in discussions with potential business combination partners in their capacity as officers and directors of Coliseum Acquisition
Corp. (which consummated its initial business combination in December 2024) (“Coliseum”), dMY Squared Technology Group,
Inc. (which entered into a non-binding letter of intent for a potential business combination on February 26, 2025) (“dMY Squared”),
dMY Technology Group, Inc. VI (which liquidated in April 2023