Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 3

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 3
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 of the dMY SPACs, GTY, and Coliseum. Past performance by our
management team, including with respect to each of GTY, Coliseum, and the dMY SPACs is not a guarantee of success with respect to our
search for a business combination target.

This is an initial public offering
of our securities. Each unit has an offering price of $10.00 per unit and consists of one ordinary share and one-half of one redeemable
warrant. Each whole warrant, when exercisable, entitles the holder thereof to purchase one ordinary share at a price of $10.50 per share
within the first 12 months following the closing of an initial business combination or $11.50 per share after the 12-month anniversary
of the closing of the initial business combination (the “exercise price”), subject to adjustment as described herein. Only
whole warrants are exercisable. No fractional warrants will be issued upon separation of the units and only whole warrants will trade.
The warrants will become exercisable 30 days after the completion of our initial business combination and will expire five years after
the completion of our initial business combination or earlier upon redemption or our liquidation, as described herein. Subject to the
terms and conditions described in this prospectus, we may call the warrants for redemption once the warrants become exercisable. The
underwriters have a 45-day option from the date of this prospectus to purchase up to 3,750,000 additional units to cover over-allotments,
if any.

We will provide our public shareholders
with the opportunity to redeem all or a portion of their ordinary shares that were sold as part of the units in this offering, which
we refer to collectively as our public shares, at a per share price, payable in cash, equal to the aggregate amount then on deposit in
the trust account, including interest earned on the funds held in the trust account (which interest shall be net of taxes paid or payable),
divided by the number of then issued and outstanding public shares, subject to applicable law and limitations and on the conditions described
herein, at the earliest of (i) the completion of our initial business combination in connection with a general meeting called to approve
the initial business combination or without a shareholder vote by means of a tender offer, or (ii) the redemption of our public shares
properly submitted in connection with a shareholder vote to amend our amended and restated memorandum and articles of association (“articles”)
not for the