Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 270

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 270
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 to $1,500,000 of working capital
loans are converted into private placement warrants, we will be obligated to register up to 16,437,500 ordinary shares and 9,250,000
warrants. The number of ordinary shares includes (i) 7,187,500 founder shares, (ii) 7,750,000 ordinary shares underlying the private
placement warrants and (iii) up to 1,500,000 ordinary shares underlying the private placement warrants issued upon conversion of working
capital loans. The number of warrants includes 7,750,000 private placement warrants and up to 1,500,000 private placement warrants issued
upon conversion of working capital loans. The holders of these securities 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. 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 the possible tax consequences of investing in our securities under the laws of their country of citizenship,
residence or domicile.

Cayman Islands Tax Considerations

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in the securities of the company. The discussion is a