Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 273

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 273
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 shares underlying the underwriter warrants, and (iv) up to 1,500,000 ordinary shares underlying
the private placement warrants issued upon conversion of working capital loans. The number of warrants includes 3,500,000 private placement
warrants, 3,750,000 underwriter warrants, and up to 1,500,000 private placement warrants issued upon conversion of working capital loans.
The holders of private placement warrants and working capital warrants are entitled to make up to three demands, excluding short form
demands, that we register such securities. In addition, the holders have certain “piggy-back” registration rights with respect
to registration statements filed subsequent to our completion of our initial business combination. The underwriter warrants (including
the underlying shares) will be entitled to resale registration rights including one demand and unlimited “piggy-back” rights
for periods of five and seven years, respectively, from the commencement of sales of this offering. In compliance with FINRA Rule 5110(g)(8),
such registration rights are limited to demand and “piggyback” rights for periods of five and seven years, respectively,
from the date of commencement of sales of the offering of which this prospectus forms a part, and such demand rights may be exercised
on only one occasion. We will bear the expenses incurred in connection with the filing of any such registration statements.

Listing of Securities

We intend to apply to have our
units listed on Nasdaq under the symbol “TACOU” commencing on or promptly after the date of this prospectus. We cannot guarantee
that our securities will be approved for listing on Nasdaq. Once the securities comprising the units begin separate trading, we expect
that the public shares and warrants will be listed on Nasdaq under the symbols “TACO” and “TACOW”, respectively.

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TAXATION</div>

The following summary of certain
Cayman Islands and United States federal income tax consequences of an investment in our units, each consisting of one ordinary share
and one-half of one redeemable warrant, which we refer to collectively as our securities, is based upon laws and relevant interpretations
thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does not deal with all possible
tax consequences relating to an investment in our ordinary shares and warrants, such as the tax consequences under state, local and other
tax laws.

Prospective investors should
consult their advisors on