Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 125

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 125
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 us, we may not exercise our redemption right if the issuance of ordinary shares
upon exercise of the public warrants is not exempt from registration or qualification under applicable state blue sky laws or we are
unable to effect such registration or qualification. We will use our commercially reasonable efforts to register or qualify such ordinary
shares under the blue sky laws of the state of residence in those states in which warrants were offered by us in this offering. Redemption
of the outstanding public warrants could force you to (1) exercise your public warrants and pay the exercise price therefor at a time
when it may be disadvantageous for you to do so, (ii) sell your public warrants at the then-current market price when you might otherwise
wish to hold your warrants or (iii) accept the nominal redemption price which, at the time the outstanding public warrants are called
for redemption, is likely to be substantially less than the market value of your public warrants.

Our warrants may have an adverse effect on the market price of our ordinary shares and make it more difficult to effectuate our initial business combination.

We will be issuing
warrants to purchase 12,500,000 ordinary shares (or up to 14,375,000 ordinary shares if the underwriters’ over-allotment
option is exercised in full) as part of the units offered by this prospectus and, simultaneously with the closing of this offering,
we will be issuing in a private placement an aggregate of 3,500,000 private placement warrants, at $1.00 per warrant. In addition,
we will be issuing 3,750,000 underwriter warrants to the representatives at the closing and if our sponsor or an affiliate of our
sponsor or certain of our officers and directors makes any working capital loans, such lender may convert those loans into up to an
additional 1,500,000 private placement warrants, at the price of $1.00 per warrant.

To the extent we issue ordinary
shares to effectuate a business transaction, the potential for the issuance of a substantial number of additional ordinary shares upon
exercise of these warrants could make us a less attractive acquisition vehicle to a target business. Such warrants, when exercised, will
increase the number of issued and outstanding ordinary shares and reduce the value of the ordinary shares issued to complete the business
transaction. Therefore, our warrants may make it more difficult to effectuate a business transaction or increase the cost of acquiring
the target business.

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Because each unit contains one-half of