Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 220

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 220
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 fail to complete our initial business combination within the prescribed time frame or any extended period of       
 time that we may have to consummate an initial business combination as a result of an amendment to our articles, although they will     
 be entitled to liquidating distributions from assets outside the trust account.                                                         |

| ● | Additionally, our initial shareholders have agreed not to                                                                                   
 transfer, assign or sell any of their founder shares until the earlier to occur of: (i) one year after the completion of our initial        
 business combination, (ii) if the closing price of the ordinary shares equals or exceeds $12.00 per share (as adjusted for share            
 sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 trading-day    
 period commencing at least 150 days after the company’s initial business combination or (iii) the date on which the company                 
 completes a liquidation, merger, share exchange or other similar transaction that results in all of the company’s public shareholders       
 having the right to exchange their ordinary shares for cash, securities or other property (except with respect to permitted transferees     
 as described herein under “Principal Shareholders — Transfers of Founder Shares, Private Placement Units and Restricted                     
 Private Placement Shares”). Any permitted transferees will be subject to the same restrictions and other agreements of                      
 our initial shareholders with respect to any founder shares. We refer to such transfer restrictions throughout this prospectus as           
 the lock-up. Because each of our officers and director nominees will own ordinary shares or warrants directly or indirectly, they           
 may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate     
 our initial business combination. The low price that our sponsor, officers and directors (directly or indirectly) paid for the founder      
 shares creates an incentive whereby our officers and directors could potentially make a substantial profit even if we select an acquisition 
 target that subsequently declines in value and is unprofitable for public shareholders. If we are unable to complete our initial            
 business combination within the completion window, the founder shares, except to the extent they receive liquidating distributions          
 from assets outside the trust account, which could create an incentive for our sponsor, officers and directors to complete a transaction    
 even if we select an acquisition target that subsequently declines in value and is unprofitable for public shareholders.                    |

| ● | Our officers and directors may have a conflict of interest                                                                          
 with respect to evaluating a particular business combination if