Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 38

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 38
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| Exercise period      |     | The                                                                                                                                    
 warrants will become exercisable 30 days after the completion of our initial business combination, provided that                       
 we have an effective registration statement under the Securities Act covering the ordinary shares issuable upon                        
 exercise of the warrants and a current prospectus relating to them is available and such shares are registered, qualified              
 or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or we                     
 permit holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement).             
 We are registering                                                                                                                     
 the ordinary shares issuable upon exercise of the warrants in the registration statement of which this prospectus forms a part         
 because the warrants will become exercisable 30 days after the completion of our initial business combination, which may be within     
 one year of this offering. However, because the warrants will be exercisable until their expiration date of up to five years           
 after the completion of our initial business combination, in order to comply with the requirements of Section 10(a)(3) of the          
 Securities Act following the consummation of our initial business combination, we have agreed that as soon as practicable, but         
 in no event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable 
 efforts to file a registration statement with the SEC and have an effective registration statement covering the ordinary shares        
 issuable upon exercise of the warrants and to maintain a current prospectus relating to those ordinary shares until the warrants       
 expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the ordinary shares issuable       
 upon exercise of the warrants is not effective by the 60th business day after the closing of our initial business                      
 combination, warrant holders may, until such time as there is an effective registration statement and during any period when           
 we will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance             
 with Section 3(a)(9) of the Securities Act or another exemption. Notwithstanding the above, if our ordinary shares are at the          
 time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered     
 security” under Section 18(b)(1) of the Securities Act, we may, at our option, require holders of public warrants who exercise         
 their warrants to do so on a “cashless basis” in accordance with Section