Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 185

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 185
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 combination if, for example:

| ● | we                                                                                                                               
 issue ordinary shares that will be equal to or in excess of 20% of the number of our ordinary shares then issued and outstanding 
 (other than in a public offering);                                                                                               |

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| ● | any                                                                                                                                 
 of our directors, officers or substantial shareholders (as defined by Nasdaq rules) has a 5% or greater interest (or such persons   
 collectively have a 10% or greater interest), directly or indirectly, in the target business or assets to be acquired or otherwise  
 and the present or potential issuance of ordinary shares could result in an increase in outstanding ordinary shares or voting power 
 of 5% or more; or                                                                                                                   |

| ● | the                                                                                                  
 issuance or potential issuance of ordinary shares will result in our undergoing a change of control. |

The decision as to whether we will seek shareholder approval of a proposed business combination in those instances in which shareholder approval is not required by applicable law or stock exchange listing requirements will be made by us, solely in our discretion, and will be based on business and legal reasons, which include a variety of factors, including, but not limited to: (i) the timing of the transaction, including in the event we determine shareholder approval would require additional time and there is either not enough time to seek shareholder approval or doing so would place the company at a disadvantage in the transaction or result in other additional burdens on the company; (ii) the expected cost of holding a shareholder vote; (iii) the risk that the shareholders would fail to approve the proposed business combination; (iv) other time and budget constraints of the company; and (v) additional legal complexities of a proposed business combination that would be time-consuming and burdensome to present to shareholders.

Permitted Purchases of Our Securities

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 sponsor, initial shareholders, directors, officers, advisors or their affiliates may purchase shares or public warrants in privately negotiated transactions or in the open market either prior to or following the completion of our initial business combination, although they are under no obligation or duty to do so. Any such price per share may be different than the amount per share a public shareholder would receive if it elected to redeem its shares in connection with our initial business combination. Such a purchase may include a contractual acknowledgment that such shareholder, although still the record holder