Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 323

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 323
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 Account including interest earned held in the Trust Account (which interest shall be net of taxes and up to
$100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will
completely extinguish the holders’ rights as shareholders (including the right to receive further liquidating distributions,
if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval
of the Company’s remaining shareholders and the Company’s board of directors, dissolve and liquidate, subject in each
case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other
applicable law. The Sponsor, officers and directors, and any other holders of Founder Shares will not be entitled to rights to
liquidating distributions from the Trust Account with respect to any Founder Shares (as defined below) held by them if the Company
fails to complete the Initial Business Combination within the Combination Period. However, if the Sponsor, management team and
holders of Founder Shares acquire Public Shares in or after the Proposed Public Offering, they will be entitled to liquidating
distributions from the Trust Account with respect to such shares if the Company fails to complete the Initial Business Combination
within the prescribed time period.

Risks and Uncertainties

The United States and global markets are experiencing
volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent
escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization
(“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European
Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals
and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication
(SWIFT) payment system. Certain countries, including the United States, have also provided and may continue to provide military
aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine
by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in
the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries
have created global security concerns that could have a lasting impact on regional and global economies. Although the length and