Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 190

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 190
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| ● | we                                                                                                                                       
 would disclose in a Form 8-K, before our security holder meeting to approve the business combination transaction, the following material 
 items:                                                                                                                                   |

| ● | the                                                                                                                                    
 amount of our securities purchased outside of the redemption offer by our sponsor, initial shareholders, directors, officers, advisors 
 and their affiliates, along with the purchase price;                                                                                   |

| ● | the                                                                                                                
 purpose of the purchases by our sponsor, initial shareholders, directors, officers, advisors and their affiliates; |

| ● | the                                                                                                                              
 impact, if any, of the purchases by our sponsor, initial shareholders, directors, officers, advisors and their affiliates on the 
 likelihood that the business combination transaction will be approved;                                                           |

| ● | the identities                                                                                                                    
 of our security-holders who sold to our sponsor, initial shareholders, directors, officers, advisors and their affiliates (if not 
 purchased on the open market) or the nature of our security-holders (e.g., 5% security-holders) who sold to our sponsor, initial  
 shareholders, directors, officers and their affiliates; and                                                                       |

| ● | the                                                                                                       
 number of our securities for which we have received redemption requests pursuant to our redemption offer. |

Please see “ Risk Factors — If we seek shareholder approval of our initial business combination, our sponsor, initial shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants from public shareholders, which may influence a vote on a proposed business combination and reduce the public “float” of our securities.”

Redemption Rights for Public Shareholders upon Completion of Our Initial Business Combination

We will provide our public
shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire public shares) with the
opportunity to redeem all or a portion of their public shares in connection with the completion of our initial business combination
at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account calculated as of two
business days prior to the consummation of the initial business combination, 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 the limitations and on the conditions described herein. The amount in the trust account is initially anticipated
to be $10.00 per public share. The per share amount we will