Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 299

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 299
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, (2) issue and sell the additional
units to cover our underwriters’ over-allotment option (if any), or (3) issue securities in connection with a business combination,
including any forward purchase shares. Our initial shareholders, officers and directors are also subject to separate transfer restrictions
on their founder shares and private placement warrants pursuant to the letter agreement described herein.

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Our initial shareholders have
agreed to the lock-up provisions that such securities are not transferable or salable (i) in the case of the founder shares, until the
earlier of: (A) one year after the completion of our initial business combination or (B) subsequent to our initial business combination,
(x) if the last sale price of our ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share capitalizations,
reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days
after our initial business combination, or (y) the date on which we complete a liquidation, merger, share exchange, reorganization or
other similar transaction that results in all of our shareholders having the right to exchange their ordinary shares for cash, securities
or other property, and (ii) in the case of the private placement warrants and the respective ordinary shares underlying such warrants,
until 30 days after the completion of our initial business combination, in each case subject to certain exceptions or except with respect
to certain permitted transferees as described herein under the section of this prospectus entitled “Principal Shareholders — Restrictions on Transfers of Founder Shares and Private Placement Warrants”.

Prior to this offering, there
has been no public market for our securities. Consequently, the initial public offering price for the units was determined by negotiations
between us and the representatives. The determination of our per unit offering price was more arbitrary than would typically be the case
if we were an operating company. Among the factors considered in determining the initial public offering price were the history and prospects
of companies whose principal business is the acquisition of other companies, prior offerings of those companies, our management, our
capital structure, and currently prevailing general conditions in equity securities markets, including current market valuations of publicly
traded companies considered comparable to our company. We cannot assure you, however, that the price at which the units, ordinary shares
or warrants will sell in the public market after this offering will not