Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 239

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 239
---
 business combination. Our articles will require these tender offer documents to contain substantially the same
financial and other information about our initial business combination and the redemption rights as is required under the SEC’s
proxy rules. If, however, a shareholder approval of the transaction is required by law, or we decide to obtain shareholder approval for
business or other legal reasons, we will, like many SPACs, offer to redeem shares in conjunction with a proxy solicitation pursuant to
the proxy rules and not pursuant to the tender offer rules. If we seek shareholder approval, we will complete our initial business combination
only if we receive an ordinary resolution under Cayman Islands law, passed by the affirmative vote of at least a majority of the votes
cast by the shareholders of the issued shares represented in person or represented by proxy and are voted at a general meeting of the
company. However, if our initial business combination is structured as a statutory merger or consolidation with another company under
Cayman Islands law, a special resolution passed by the affirmative vote of at least two-thirds of our ordinary shares which are represented
in person or by proxy and are voted at a general meeting of the company will need to be passed by our shareholders approving a plan of
merger. However, the participation of our sponsor, officers, directors, advisors or their affiliates in privately-negotiated transactions
(as described in this prospectus), if any, could result in the approval of our initial business combination even if a majority of our
public shareholders vote, or indicate their intention to vote, against such initial business combination. For purposes of seeking approval
of an ordinary resolution, non-votes will have no effect on the approval of our initial business combination once a quorum is obtained.
Our articles require that at least five days’ notice will be given of any general meeting.

<div align='center'>162</div>

If we seek shareholder approval
of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant to
the tender offer rules, our articles will provide that a public shareholder, together with any affiliate of such shareholder or any other
person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange
Act), will be restricted from redeeming its shares with respect to Excess Shares, without our prior consent. However, we would not be
restricting our shareholders’ ability to vote all of their shares (including Excess Shares) for or against our initial business