Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 248

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 248
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 of the warrant agreement. If any such registration
statement covering the ordinary shares issuable upon exercise of the warrants is not effective by the 60 business day after
the closing of our initial business combination, then beginning on the 61 business day after the closing of our initial
business combination and ending upon such registration statement being declared effective by the SEC, and during any other period when
we have failed to maintain an effective registration statement covering the ordinary shares issuable upon exercise of the public warrants,
warrant holders will have the right to exercise such public 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 3(a)(9) of the Securities Act and, in the event we so elect, we will not be required to
file or maintain in effect such registration statement.

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Redemption of public warrants for cash

Once the warrants become exercisable,
we may call the public warrants for redemption for cash:

| ● | in whole and not in part; |

| ● | at a price of $0.01 per warrant; |

| ● | upon not less than 30 days’ prior written notice of 
 redemption (the “30-day measurement period”); and   |

| ● | if, and only if, the closing price of the ordinary shares                                                                              
 equals or exceeds $18.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the    
 like and for certain issuances of ordinary shares and equity-linked securities for capital raising purposes in connection with the     
 closing of our initial business combination as described elsewhere in this prospectus) for any 20 trading days within a 30 trading-day 
 period ending three business days before we send to the notice of redemption to the public warrant holders.                            |

We will not redeem the public
warrants as described above for cash unless an effective registration statement under the Securities Act covering the issuance of the
ordinary shares issuable upon exercise of the public warrants and a current prospectus relating to those ordinary shares is