Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 275

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 275
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 of our initial business combination. The underwriter warrants (including the underlying shares) will be entitled to resale
registration rights including one demand and unlimited “piggy-back” rights for periods of five and seven years, respectively,
from the commencement of sales of this offering, in compliance with FINRA Rule 5110(g)(8). We will bear the expenses incurred in connection
with the filing of any such registration statements.

Listing of Securities

We intend to apply to have our
units listed on Nasdaq under the symbol “TACOU” commencing on or promptly after the date of this prospectus. We cannot guarantee
that our securities will be approved for listing on Nasdaq. Once the securities comprising the units begin separate trading, we expect
that the public shares and warrants will be listed on Nasdaq under the symbols “TACO” and “TACOW”, respectively.

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TAXATION</div>

The following summary of certain
Cayman Islands and United States federal income tax consequences of an investment in our units, each consisting of one ordinary share
and one-half of one redeemable warrant, which we refer to collectively as our securities, is based upon laws and relevant interpretations
thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does not deal with all possible
tax consequences relating to an investment in our ordinary shares and warrants, such as the tax consequences under state, local and other
tax laws.

Prospective investors should
consult their advisors on the possible tax consequences of investing in our securities under the laws of their country of citizenship,
residence or domicile.

Cayman Islands Tax Considerations

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in the securities of the company. The discussion is a general summary
of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s
particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains, or appreciation and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the Government of the Cayman Islands
except for stamp duties which may be applicable on instruments executed in, or,