Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 247

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 247
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 of the state of residence of the registered
holder of the warrants. In the event that the conditions in the two immediately preceding sentences are not satisfied with respect to
a warrant, the holder of such warrant will not be entitled to exercise such warrant and such warrant may have no value and expire worthless.
In no event will we be required to net cash settle any warrant. In the event that a registration statement is not effective for the exercised
warrants, the purchaser of a unit containing such warrant will have paid the full purchase price for the unit solely for the ordinary
share underlying such unit.

We are registering the ordinary
shares issuable upon exercise of the warrants in the registration statement of which this prospectus forms a part because the warrants
will become exercisable 30 days after the completion of our initial business combination, which may be within one year of this offering.
However, because the warrants will be exercisable until their expiration date of up to five years after the completion of our initial
business combination, in order to comply with the requirements of Section 10(a)(3) of the Securities Act following the consummation
of our initial business combination under the terms of the warrant agreement, we have agreed, that as soon as practicable, but in no
event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable efforts
to file with the SEC a post-effective amendment to the registration statement of which this prospectus forms a part or a new registration
statement covering the registration, under the Securities Act, of the ordinary shares issuable upon exercise of the warrants and thereafter
will use our commercially reasonable efforts to cause the same to become effective within 60 business days following our initial business
combination and to maintain a current prospectus relating to the ordinary shares issuable upon exercise of the warrants until the expiration
of the warrants in accordance with the provisions of the warrant agreement. If a registration statement covering the ordinary shares
issuable upon exercise of the warrants is not effective by the 60th business day after the closing of our initial business combination,
warrant holders may, until such time as there is an effective registration statement and during any period when we will have failed to
maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9)
of the Securities Act or another exemption. Notwithstanding the above, if our ordinary shares are at the time of any exercise of a warrant
not listed on a national securities exchange