Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 64

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 64
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 requirements of other applicable law.

If we seek shareholder approval of our initial business combination, our sponsor, initial shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants from public shareholders, which may reduce the public “float” of our securities.

If we seek shareholder approval
of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant to
the tender offer rules, our sponsor, initial shareholders, directors, officers, advisors or their affiliates may purchase public shares
or warrants in privately negotiated transactions or in the open market prior to the completion of our initial business combination, although
they are under no obligation to do so. Such a purchase may include a contractual acknowledgment that such shareholder, although still
the record holder of our shares, is no longer the beneficial owner thereof and therefore agrees not to exercise its redemption rights.

In the event that our sponsor,
initial shareholders, directors, officers, advisors or their affiliates purchase shares in privately negotiated transactions from public
shareholders who have already elected to exercise their redemption rights, such selling shareholders would be required to revoke their
prior elections to redeem their shares. It is intended that, if Rule 10b-18 would apply to purchases by sponsor, initial shareholders,
directors, officers, advisors and their affiliates, then such purchases will comply with Rule 10b-18 under the Exchange Act, to
the extent it applies, which provides a safe harbor for purchases made under certain conditions, including with respect to timing, pricing
and volume of purchases.

Additionally, at any time at
or prior to our initial business combination, subject to applicable securities laws (including with respect to material nonpublic information),
our sponsor, initial shareholders, directors, officers, advisors and their affiliates may enter into transactions with investors and
others to provide them with incentives to acquire public shares, vote their public shares in favor of our initial business combination
or not redeem their public shares. However, they have no current commitments, plans or intentions to engage in such transactions and
have not formulated any terms or conditions for any such transactions. None of the funds in the trust account will be used to purchase
public shares, rights or warrants in such transactions.

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The purpose of any such transactions
could be to (i) increase the likelihood of obtaining shareholder approval of the business combination, (ii) reduce the number of public
warrants outstanding and/or increase the likelihood of approval on any matters submitted to the public