Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 64

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 64
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 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 warrant holders for approval in
connection with our initial business combination or (iii) satisfy a closing condition in an agreement with a target that requires us
to have a minimum net worth or a certain amount of cash at the closing of our initial business combination, where it appears that such
requirement would otherwise not be met. Any such purchases of our securities may result in the completion of our business combination
that may not otherwise have been possible.

In addition, if such purchases
are made, the public “float” of our securities may be reduced and the number of beneficial holders of our securities may
be reduced, which may make it difficult to maintain or obtain the quotation, listing or trading of our securities on a national securities
exchange. Any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such
purchasers are subject to such reporting requirements. Additionally, in the event our sponsor, initial shareholders, directors, officers,
advisors and their affiliates were to purchase public shares or warrants from public shareholders, such purchases would be structured
in compliance with the requirements of Rule 14e-5 under the Exchange Act including