Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 119

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 119
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 the ordinary shares for the 10 trading days ending
on the third trading day prior to the date on which the notice of exercise is received by the warrant agent or on which the notice of
redemption is sent to the holders of warrants, as applicable. As a result, you would receive fewer ordinary shares from such exercise
than if you were to exercise such warrants for cash.

The grant of registration rights to our initial shareholders and holders of our private placement warrants and underwriter warrants may make it more difficult to complete our initial business combination, and the future exercise of such rights may adversely affect the market price of our ordinary shares.

Pursuant to an agreement to
be entered into concurrently with the issuance and sale of the securities in this offering, our initial shareholders and their permitted
transferees can demand that we register the founder shares, holders of our private placement warrants, underwriter warrants, and their
permitted transferees can demand that we register the private placement warrants, underwriter warrants, and the ordinary shares issuable
upon exercise of the private placement warrants, underwriter warrants (subject to certain limitations with respect to the registration
of the underwriter warrants and underlying shares pursuant to FINRA rules described in more detail elsewhere in this prospectus), and
holders of warrants that may be issued upon conversion of working capital loans may demand that we register such warrants or the ordinary
shares issuable upon conversion of such warrants. We will bear the cost of registering these securities. The registration and availability
of such a significant number of securities for trading in the public market may have an adverse effect on the market price of our ordinary
shares. In addition, the existence of the registration rights may make our initial business combination more costly or difficult to conclude.
This is because the shareholders of the target business may increase the equity stake they seek in the combined entity or ask for more
cash consideration to offset the negative impact on the market price of our ordinary shares that is expected when the ordinary shares
owned by our initial shareholders, holders of our private placement warrants, holders of underwriter warrants, or holders of our working
capital loans or their respective permitted transferees are registered.

We may issue additional ordinary shares or preference shares to complete our initial business combination or under an employee incentive plan after completion of our initial business combination. Any such issuances would dilute the interest of our shareholders and likely present other risks.

Our articles authorize the
issuance of up to 550,000,000 ordinary shares, par value $0