Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 114

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 114
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then on deposit in the trust account, including interest earned thereon (which interest shall be net of taxes paid or payable and up
to $100,000 to pay dissolution expenses), divided by the number of then issued and outstanding public shares. In no other circumstances
will a public shareholder have any right or interest of any kind in the trust account. Holders of warrants will not have any right to
the proceeds held in the trust account with respect to the warrants. Accordingly, to liquidate your investment, you may be forced to
sell your public shares or warrants, potentially at a loss.

Nasdaq may delist our securities from trading on its exchange, which could limit investors’ ability to make transactions in our securities and subject us to additional trading restrictions.

We intend to apply to have our
units listed on Nasdaq. We expect that our units will be listed on Nasdaq on or promptly after the date of this prospectus. Following
the date that the ordinary shares and warrants are eligible to trade separately, we anticipate that the ordinary shares and warrants
will be separately listed on Nasdaq. Although after giving effect to this offering we expect to meet, on a pro forma basis, the minimum
initial listing standards set forth in Nasdaq listing standards, we cannot assure you that our securities will continue to be listed
on Nasdaq in the future or prior to our initial business combination. In order to continue listing our securities on Nasdaq prior to
our initial business combination, we must maintain certain financial, distribution and share price levels.

Additionally, in connection with
our initial business combination, we will be required to demonstrate compliance with Nasdaq’s initial listing requirements, which
are more rigorous than Nasdaq’s continued listing requirements, in order to continue to maintain the listing of our securities
on Nasdaq. We cannot assure you that we will be able to meet those initial listing requirements at that time.

If Nasdaq delists our securities
from trading on its exchange and we are not able to list our securities on another national securities exchange, we expect our securities
could be quoted on an over-the-counter market. If this were to occur, we could face significant material adverse consequences, including:

| ● | a limited availability of market quotations for our securities; |

| ● | reduced liquidity for our securities; |

| ● | a determination that our ordinary shares are a “penny                                                                       
 stock” which will require brokers trading in our ordinary shares to adhere to more stringent rules and possibly result in a 
 reduced level