Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 60

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 60
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 as to the number of shares that will be submitted for redemption. If
our initial business combination agreement requires us to use a portion of the cash in the trust account to pay the purchase price, or
requires us to have a minimum amount of cash at closing, we will need to reserve a portion of the cash in the trust account to meet such
requirements, or arrange for third party financing. In addition, if a larger number of shares is submitted for redemption than we initially
expected, we may need to restructure the transaction to reserve a greater portion of the cash in the trust account or arrange for third
party financing. Raising additional third-party financing may involve dilutive equity issuances or the incurrence of indebtedness at
higher than desirable levels. The above considerations may limit our ability to complete the most desirable business combination available
to us or optimize our capital structure. As a result, our obligations to redeem public shares for which redemption is requested may not
allow us to complete the most desirable business combination or optimize our capital structure and may result in substantial dilution
from your purchase of our ordinary shares. The effect of this dilution will be greater for shareholders who do not redeem. We may not
be able to generate sufficient value from the completion of our initial business combination in order to overcome the dilutive impact
of these and other factors, and, accordingly, you may incur a net loss on your investment. Please see “ — Risks Relating to Our Securities — The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant for the founder shares and the anti-dilution adjustment we intend to make with respect to the founder shares if the size of this offering is increased may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and the value of the founder shares following completion of our initial business combination is likely to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such time is substantially less than $10.00 per share.”

The ability of our public shareholders to exercise redemption rights with respect to a large number of our shares could increase the probability that our initial business combination would be unsuccessful and that you would have to wait for liquidation in order to redeem your shares.

If our initial business combination
agreement requires us to use a portion of the cash in the trust account to pay the purchase price, or requires us to have a minimum amount
of cash at closing, the probability that