Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 88

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 88
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 other securities. Amending our
articles will require a special resolution under Cayman Islands law, which requires 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, and amending our warrant
agreement will require a vote of holders of at least 50% of the public warrants and, solely with respect to any amendment to the terms
of the private placement warrants or any provision of the warrant agreement with respect to the private placement warrants, 50% of the
number of the then outstanding private placement warrants. In addition, our articles require us to provide our public shareholders with
the opportunity to redeem their public shares for cash if we propose an amendment to our articles not for the purpose of approving, or
in conjunction with the consummation of, an initial business combination (A) to modify the substance or timing of our obligation to redeem
100% of our public shares if we do not complete an initial business combination within the completion window or (B) with respect to any
other material provisions relating to shareholders’ rights or pre-initial business combination activity. To the extent any of such
amendments would be deemed to fundamentally change the nature of the securities offered through this registration statement, we would
register, or seek an exemption from registration for, the affected securities. We cannot assure you that we will not seek to amend our
charter or governing instruments or extend the time to consummate an initial business combination in order to effectuate our initial
business combination.

The provisions of our articles that relate to our pre-business combination activity (and corresponding provisions of the agreement governing the release of funds from our trust account) may be amended with the approval of holders of not less than two-thirds of our ordinary shares which are represented in person or by proxy and are voted at a general meeting of the company, which is a lower amendment threshold than that of some other special purpose acquisition companies. It may be easier for us, therefore, to amend our articles to facilitate the completion of an initial business combination that some of our shareholders may not support.

Our articles will provide that
any of its provisions related to pre-business combination activity (including the requirement to deposit proceeds of this offering and
the private placement of warrants into the trust account and not release such amounts except in specified circumstances, and to provide
redemption rights to public shareholders as described herein) and corresponding provisions of the trust agreement governing the release
of funds from our trust account may