Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 143

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 143
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 funds and provide a waiver against any and all rights to seek access to funds in our trust account.

We have until the end of the
completion window to consummate our initial business combination. If we anticipate that we may be unable to consummate our initial business
combination within such 24-month period, we may seek shareholder approval to amend our articles to extend the date by which we must consummate
our initial business combination. If we seek shareholder approval for an extension, holders of public shares will be offered an opportunity
to redeem their shares at a per share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including
interest earned thereon (which interest shall be net of taxes paid or payable), divided by the number of then issued and outstanding
public shares, subject to applicable law.

<div align='center'>98

DIVIDEND POLICY</div>

We have not paid any cash dividends
on our ordinary shares to date and do not intend to pay cash dividends prior to the completion of our initial business combination. The
payment of cash dividends following completion of our initial business combination will be within the discretion of our board of directors
at such time and will be dependent upon our revenues and earnings, if any, capital requirements and general financial condition at such
time. There is no certainty we will be in a position to, or decide to, pay cash dividends after completing any business combination.
If we increase or decrease the size of this offering pursuant to Rule 462(b) under the Securities Act, we will effect a share capitalization
or other appropriate mechanism immediately prior to the consummation of this offering in such amount as to maintain the number of founder
shares at 20% of our issued and outstanding ordinary shares upon the consummation of this offering. Further, if we incur any indebtedness
in connection with our initial business combination, our ability to declare dividends following completion of our initial business combination
may be limited by restrictive covenants we may agree to in connection therewith.

<div align='center'>99

DILUTION</div>

The difference between the public offering price per ordinary share and Adjusted NTBVPS, on a pro forma basis to give effect to this offering, assuming no exercise of the over-allotment option and exercise of the over-allotment option in full, constitutes dilution to investors in this offering. Adjusted NTBVPS is determined by dividing our net tangible book value, which is our total tangible assets less total liabilities (