Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 227

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 227
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 in this Agreement (including
provisions relating to voting, the Trust Account and liquidating distributions).

Registration Rights

The holders of the (i) founder
shares, which were issued in a private placement prior to the closing of this offering, (ii) private placement warrants, which will be
issued in a private placement simultaneously with the closing of this offering and the ordinary shares underlying such private placement
warrants, (iii) underwriter warrants, which will be issued to our representatives or their designees as additional compensation upon
closing of this offering, and (iv) private placement warrants that may be issued upon conversion of working capital loans will have registration
rights to require us to register a sale of any of our securities held by them prior to the consummation of our initial business combination
pursuant to a registration rights agreement to be signed prior to or on the effective date of this offering. Pursuant to the registration
rights agreement, and assuming the underwriters exercise their over-allotment option in full and up to $1,500,000 of working capital
loans are converted into private placement warrants, we will be obligated to register up to 16,437,500 ordinary shares and 9,250,000
warrants. The number of ordinary shares includes (i) 7,187,500 founder shares held by the initial shareholders, (ii) 3,500,000 ordinary
shares underlying the private placement warrants, (iii) 3,750,000 ordinary shares underlying the underwriter warrants, and (iv) up to
1,500,000 ordinary shares underlying the private placement warrants issued upon conversion of working capital loans. The number of warrants
includes 3,500,000 private placement warrants, 3,750,000 underwriter warrants, and up to 1,500,000 private placement warrants issued
upon conversion of working capital loans. The holders of private placement warrants and working capital warrants are entitled to make
up to three demands, excluding short form demands, that we register such securities. In addition, the holders have certain “piggy-back”
registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. The
underwriter warrants (including the underlying shares) will be entitled to resale registration rights including one demand and unlimited
“piggy-back” rights for periods of five and seven years, respectively, from the commencement of sales of this offering. In
compliance with FINRA Rule 5110(g)(8),