Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 321

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 321
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 cash unless a 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 Public Warrants for redemption for cash, as described above,
the management will have the option to require all holders that wish to exercise Public
Warrants to do so on a “cashless basis.” In determining whether to require all holders
to exercise their Public Warrants on a “cashless basis,” the management will consider,
among other factors, the Company’s cash position, the number of Public 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 Public Warrants.

Note 8 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after December 31, 2024, the balance sheet date, up to February 10, 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.

<div align='center'>F-17

25,000,000 Units

Berto Acquisition Corp.

PRELIMINARY PROSPECTUS

[●], 2025

Sole Book-Running Manager

Cohen & Company Capital Markets</div>

Until [●], 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, public shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in