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

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 25
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 to whether we will seek shareholder
approval of a proposed business combination or conduct a tender offer will be made by us, solely in our discretion, and will be based
on a variety of factors such as the timing of the transaction and whether the terms of the transaction would require us to seek shareholder
approval under applicable law or stock exchange listing requirement.

We will have until the end of
the completion window to consummate our initial business combination. If we anticipate that we may be unable to consummate our initial
business combination within the completion window, we may seek shareholder approval to amend our articles to extend the date by which
we must consummate our initial business combination. If we seek shareholder approval for an extension, holders of our ordinary shares
will be offered an opportunity to redeem their shares at a per share price, payable in cash, equal to the aggregate amount then on deposit
in the trust account, including interest earned on the funds held in the trust account (which interest shall be net of taxes paid or
payable), divided by the number of then issued and outstanding public shares, subject to the limitations and on the conditions described
herein and applicable law. Our initial shareholders will lose their entire investment in us, except to the extent they are entitled to
receive distributions on the shares they own from assets outside the trust account, if any, upon our liquidation and winding up, if our
initial business combination is not completed within the completion window unless we extend the amount of time we have to consummate
an initial business combination by obtaining shareholder approval to amend our amended and restated memorandum and articles of association.
While we do not currently intend to seek such shareholder approval, we may elect to do so in the future. There are no limitations on
the number of extensions, including the number of times we may seek to extend. If we do not or are unable to extend the time period to
consummate our initial business combination, our sponsor’s investment in our founder shares and our private placement warrants
will be worthless.

If we are unable to complete
our initial business combination within the completion window, we will as promptly as reasonably possible but not more than ten business
days thereafter, subject to lawfully available funds, redeem 100% of the public shares at a per share price, payable in cash, equal to
the aggregate amount then on deposit in the trust account, including interest earned on the funds held in the trust account (which interest
shall be net of taxes paid or payable and up to $100,