Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 338

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 338
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 registration statement under the Securities Act covering the ordinary shares issuable upon exercise
of the warrants is then effective and a current prospectus relating to those ordinary shares is available throughout the 30-day
redemption period, except if the warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration
under the Securities.

In no event will the Company be required to
net cash settle any warrant. If the Company is unable to complete a Business Combination within the Combination Period and the
Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to
their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the
respect to such warrants. Accordingly, the warrants may expire worthless.

If and when the Warrants become redeemable
by the Company, it may exercise the redemption right even if the Company is unable to register or qualify the underlying securities
for sale under all applicable state securities laws.

If the Company calls the Warrants for redemption
for cash, as described above, the management will have the option to require all holders that wish to exercise Warrants to do so
on a “cashless basis.” In determining whether to require all holders to exercise their Warrants on a “cashless
basis,” the management will consider, among other factors, the Company’s cash position, the number of Warrants that
are outstanding and the dilutive effect on the shareholders of issuing the maximum number of ordinary shares issuable upon the
exercise of the Warrants.

Note 8 — Subsequent Events

The Company evaluated subsequent events
and transactions that occurred after December 31, 2024, the balance sheet date, up to April 8, 2025, the date the financial
statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have
required adjustment to or disclosure in the financial statements, except as noted below.

Subsequent to December 31, 2024, the Company borrowed
additional amount of approximately $155,000 under the Note, increased the total outstanding balance to approximately $189,000.

<div align='center'>F-18

25,000,000 Units

Berto Acquisition Corp.

PRELIMINARY PROSPECTUS

[●], 2025

Joint Book-Running Managers</div>

| Cohen & Company Capital 
 Markets                 |     | Needham   
 & Company |

Until [●],