Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 65

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 65
---
 warrant holders for approval in
connection with our initial business combination or (iii) satisfy a closing condition in an agreement with a target that requires us
to have a minimum net worth or a certain amount of cash at the closing of our initial business combination, where it appears that such
requirement would otherwise not be met. Any such purchases of our securities may result in the completion of our business combination
that may not otherwise have been possible.

In addition, if such purchases
are made, the public “float” of our securities may be reduced and the number of beneficial holders of our securities may
be reduced, which may make it difficult to maintain or obtain the quotation, listing or trading of our securities on a national securities
exchange. Any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such
purchasers are subject to such reporting requirements. Additionally, in the event our sponsor, initial shareholders, directors, officers,
advisors 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, advisors                                                                          
 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                                                                                                 |

| ● | 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