Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 44

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 44
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 closing of this offering, an aggregate of $250,000,000, or $287,500,000 if the underwriters’ 
 over-allotment option is exercised in full ($10.00 per unit in either case), will be deposited into a trust account located in            
 the United States with Continental Stock Transfer & Trust Company acting as trustee                                                       
 and held only (i) uninvested as cash, (ii) in an interest bearing bank demand deposit account or other accounts at a bank, or             
 (iii) invested only in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting          
 certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations.     
 To mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk           
 increases the longer we hold investments in the trust account, we may, at any time, instruct the trustee to liquidate the investments     
 held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit             
 account. For more information about the risk of the company being considered to be operating as an unregistered investment company,       
 see “Risk Factors — Risks Relating to our Search for, Consummation of, or Inability to Consummate, a Business                             
 Combination — If we are deemed to be an investment company under the Investment Company Act, we may be required                           
 to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete      
 our initial business combination or force us to abandon our efforts to complete an initial business combination.”                         |

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|                                                  |     | Except with respect to interest earned on the funds held in the trust account that may be released                                        
 to us to pay our taxes, if any, the funds held in the trust account will not be released from the trust account until the earliest        
 of (i) the completion of our initial business combination in connection with a general meeting called to approve the initial business     
 combination or without a shareholder vote by means of a tender offer, (ii) the redemption of our public shares if we are unable to        
 complete our initial business combination within the completion window, subject to applicable law or (iii) the redemption of our          
 public shares properly submitted in connection with a shareholder vote to amend our articles not for the