Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 186

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 186
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 and their affiliates were to purchase public shares or warrants from public shareholders, such purchases would be structured in compliance with the requirements of Rule 14e-5 under the Exchange Act including, in pertinent part, through adherence to the following:

| ● | our                                                                                                                                      
 registration statement/proxy statement filed for our business combination transaction would disclose the possibility that our sponsor,   
 initial shareholders, directors, officers, advisors and their affiliates may purchase public shares or warrants from public shareholders 
 outside the redemption process, along with the purpose of such purchases;                                                                |

| ● | if                                                                                                                               
 our sponsor, initial shareholders, directors, officers, advisors and their affiliates were to purchase public shares or warrants 
 from public shareholders, they would do so at a price no higher than the price offered through our redemption process;           |

| ● | our                                                                                                                                  
 registration statement/proxy statement filed for our business combination transaction would include a representation that any of     
 our securities purchased by our sponsor, initial shareholders, directors, officers, advisors and their affiliates would not be voted 
 in favor of approving the business combination transaction;                                                                          |

| ● | our                                                                                                                                 
 sponsor, initial shareholders, directors, officers and their affiliates would not possess any redemption rights with respect to our 
 securities or, if they do acquire and possess redemption rights, they would waive such rights; and                                  |

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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                                                                       |

| ● |