Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 50

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 50
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 offering if we hold shareholder vote |     | Notwithstanding                                                                                                                        
 the foregoing redemption rights, if we seek shareholder approval of our initial business combination and we do not conduct redemptions 
 in connection with our initial business combination pursuant to the tender offer rules, our articles will provide that a public        
 shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert       
 or as a “group” (as defined under Section 13 of the Exchange Act), will be restricted from redeeming its shares with                   
 respect to more than an aggregate of 15% of the shares sold in this offering, without our prior consent.                               
 We believe the                                                                                                                         
 restriction described above will discourage shareholders from accumulating large blocks of shares, and subsequent attempts by          
 such holders to use their ability to redeem their shares as a means to force us or our management to purchase their shares at          
 a significant premium to the then-current market price or on other undesirable terms. Absent this provision, a public shareholder      
 holding more than an aggregate of 15% of the shares sold in this offering could threaten to exercise its redemption rights against     
 a business combination if such holder’s shares are not purchased by us, our sponsor or our management at a premium to the              
 then-current market price or on other undesirable terms. By limiting our shareholders’ ability to redeem to no more than               
 15% of the shares sold in this offering, we believe we will limit the ability of a small group of shareholders to unreasonably         
 attempt to block our ability to complete our initial business combination, particularly in connection with a business combination      
 with a target that requires as a closing condition that we have a minimum net worth or a certain amount of cash. However, we           
 would not be restricting our shareholders’ ability to vote all of their shares (including all shares held by those shareholders        
 that hold more than 15% of the shares sold in this offering) for or against our initial business combination.                          |

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| Release                                                                    
 of funds in trust account on closing of our initial business combination   |     | On the completion of our initial business combination, the funds held in the trust                                                          
 account will be used to pay amounts due to any public shareholders who exercise their redemption rights as described above under            
 “Redemption rights for public shareholders upon completion of our initial business combination,” to pay all or                              
 a portion of the consideration payable to the target or owners of the target of our initial business combination and