Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 264

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 264
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 from an independent 
 investment banking firm which is a member of FINRA or from another independent entity that commonly renders valuation opinions that 
 the consideration we are paying is fair to our company and its shareholders from a financial point of view;                         |

| ● | If a shareholder vote on our initial business combination                                                                           
 is not required by law and we do not decide to hold a shareholder vote for business or other legal reasons, we will offer to redeem 
 our public shares pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act, and will file tender offer documents with the      
 SEC prior to completing our initial business combination which contain substantially the same financial and other information about 
 our initial business combination and the redemption rights as is required under Regulation 14A of the Exchange Act;                 |

| ● | If our shareholders approve an amendment to our articles not                                                                        
 for the purpose of approving, or in conjunction with the consummation of, an initial business combination (A) to modify the         
 substance or timing of our obligation to allow redemption in connection with our initial business combination or to redeem 100% of  
 our public shares if we do not complete our initial business combination within the completion window, or (B) with respect to any   
 other material provisions relating to the rights of holders of our ordinary shares or pre-initial business combination activity, we 
 will provide our public shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire  
 public shares) with the opportunity to redeem, regardless of whether they abstain, vote for, or against, our initial business       
 combination, all or a portion of their public shares upon such approval 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 described herein;                                                                                                       |

| ● | We will not effectuate our initial business combination solely                     
 with another blank check company or a similar company with nominal operations; and |

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| ● | Our articles will provide that unless we consent in writing                                                                                   
 to the selection of an alternative forum, the courts of the Cayman Islands shall have exclusive jurisdiction over any claim or dispute        
 arising out of or in connection with our articles or otherwise related in any way to each shareholder’s shareholding in us,                   
 including