Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 118

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 118
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 additional shares
are issued upon exercise of any warrants held by the sponsor, even if the trading price of our ordinary shares were as low as $0.64 per
share, the value of the founder shares would be equal to the initial investment of the sponsor (including sponsor affiliates) in us.
As a result, our sponsor and sponsor affiliates are likely to be able to make a substantial profit on its investment in us at a time
when our public shares have lost significant value. Accordingly, our management team, which owns interests in our sponsor and includes
member directly owns founder shares, may be more willing to pursue a business combination with a riskier or less-established target business
than would be the case if our sponsor and sponsor affiliates had paid the same per share price for the founder shares as our public shareholders
paid for their public shares.

You will not be permitted to exercise your warrants unless we register and qualify the underlying ordinary shares or certain exemptions are available.

If the issuance of the ordinary
shares upon exercise of the warrants is not registered, qualified or exempt from registration or qualification under the Securities Act
and applicable state securities laws, holders of warrants will not be entitled to exercise such warrants and such warrants may have no
value and expire worthless. In such event, holders who acquired their warrants as part of a purchase of units will have paid the full
unit purchase price solely for the ordinary shares included in the units.

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 under the terms of the warrant agreement, 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 with the SEC a post-effective amendment to the registration statement of which this prospectus forms a part or a new registration
statement covering the registration under the Securities Act of the ordinary shares issuable upon exercise of the warrants and thereafter
will use our best efforts to cause the same to become effective within 60