Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 44

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 44
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 capital stock, shares or other equity interests of     
 a target. In this case, we would acquire a 100% controlling interest in the target. However, as a result of the issuance of a substantial 
 number of new shares, our shareholders immediately prior to our initial business combination could own less than a majority of our issued 
 and outstanding shares subsequent to our initial business combination. If less than 100% of the equity interests or assets of a target    
 business or businesses are owned or acquired by the post-transaction company, the portion of such business or businesses that is owned    
 or acquired is what will be taken into account for purposes of Nasdaq’s 80% fair market value test, provided that in the event            
 that the business combination involves more than one target business, the aggregate value of all of target business will be taken into    
 account for purposes of the 80% fair market value test and we will treat the transactions together as our initial business combination    
 for purposes of seeking shareholder approval or conducting a tender offer, as applicable.                                                 |

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| Permitted purchases                                    
 of public shares and public warrants by our affiliates |     | 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 sponsor, initial shareholders, directors,            
 executive officers, advisors or their affiliates may purchase shares or public warrants in privately negotiated transactions       
 or in the open market either prior to or following the completion of our initial business combination. There is no                 
 limit on the number of shares our initial shareholders, directors, officers, advisors or their affiliates may purchase             
 in such transactions, subject to compliance with applicable law and Nasdaq rules. However, they have no current commitments,       
 plans or intentions to engage in such transactions and have not formulated any terms or conditions for any such transactions.      
 None of the funds held in the trust account will be used to purchase shares or public warrants in such transactions.               
 If our sponsor, initial shareholders, directors, officers, advisors or their affiliates engage in such transactions,               
 they will be restricted from making any such purchases when they are in possession of any material non-public information          
 not disclosed to the seller or if such purchases are prohibited by Regulation M under the Exchange Act. We do not                  
 currently anticipate that such purchases, if any, would constitute a tender offer subject to the tender offer rules                
 under the Exchange Act or a going-private transaction subject to the going-private