Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 260

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 260
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 (ii) if so authorized
by a company’s articles of association, by a unanimous written resolution of all of the company’s shareholders. Our articles
will provide that special resolutions must be approved either by at least two-thirds of our shareholders (i.e., the lowest threshold
permissible under Cayman Islands law), or by a unanimous written resolution of all of our shareholders.

Our amended and restated
memorandum and articles of association provide that special resolutions must be approved either by at least two-thirds of the votes cast
by such shareholders as, being entitled to do so, vote in person or, where proxies are allowed, by proxy at the applicable general meeting
of the company (i.e., the lowest threshold permissible under Cayman Islands law), or by a unanimous written resolution of all of the
company’s shareholders who are entitled to vote on such matter (or such lower threshold as may be allowed under the Companies Law
from time to time).

Our initial shareholders, who
will collectively beneficially own 20% of our ordinary shares upon the closing of this offering (assuming they do not purchase any units
in this offering and not including the ordinary shares underlying the private placement warrants), may participate in any vote to amend
our articles and will have the discretion to vote in any manner they choose. Specifically, our articles will provide, among other things,
that:

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| ● | If we are unable to complete our initial business combination                                                                         
 within the completion window, we will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably   
 possible but no more than ten business days thereafter, subject to lawfully available funds, redeem the public shares, at a per-share 
 price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds    
 held in the trust account (which interest shall be net of taxes paid or payable and up to $100,000 of interest to pay liquidation     
 expenses), divided by the number of then issued and outstanding public shares, which redemption will constitute full and complete     
 payment and completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation     
 distributions or other distributions, if any), subject to applicable law; and (iii) as promptly as reasonably possible following      
 such redemption, subject to the approval of our remaining shareholders and our board of directors, liquidate and dissolve, subject    
 in each case to our obligations under