Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 62

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 62
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 adversely affected. In addition, our ability to consummate a transaction may be dependent
on the ability to raise equity and debt financing which may be impacted by these and other events, including as a result of increased
market volatility, decreased market liquidity in third-party financing being unavailable on terms acceptable or at all.

We may not be able to complete our initial business combination within the completion window, in which case we would redeem our public shares.

We may not be able to
find a suitable target business and complete our initial business combination within the completion window. Our ability to complete our
initial business combination may be negatively impacted by general market conditions, volatility in the capital and debt markets and
the other risks described herein. If we have not completed our initial business combination within such time period, we will, as promptly
as reasonably possible but not more than ten business days thereafter, redeem 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 $100,000 of interest to pay dissolution expenses), divided by the number
of then issued and outstanding public shares, which redemption will constitute full and complete payment and completely extinguish public
shareholders’ rights as shareholders (including the right to receive further liquidation distributions or other distributions,
if any), subject to our obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable
law.

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Any redemption of public shareholders
from the trust account will be effected automatically by function of our articles prior to any voluntary winding up. If we are required
to wind-up, liquidate the trust account and distribute such amount therein, pro rata, to our public shareholders, as part of any liquidation
process, such winding up, liquidation and distribution must comply with the applicable provisions of the Companies Act. In that case,
investors may be forced to wait beyond the duration of the completion window before the redemption proceeds of our trust account become
available to them, and they receive the return of their pro rata portion of the proceeds from our trust account. We have no obligation
to return funds to investors prior to the date of our redemption or liquidation unless we seek shareholder approval to amend our articles
either to extend the date by which we must consummate our initial business combination or with respect to any other material provisions
rel