Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 45

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 45
---
<div align='center'>32</div>

| Redemption                                                                         
 rights for public shareholders upon completion of our initial business combination |     | We will provide our public shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire      
 public shares) with the opportunity to redeem all or a portion of their public shares in connection with the completion of our initial     
 business combination at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account calculated  
 as of two business days prior to the consummation of our initial business combination including interest earned on the funds held in the   
 trust account (which interest shall be net of taxes paid or payable), divided by the number of then issued and outstanding public shares,  
 subject to the limitations and on the conditions described herein. The amount in the trust account is initially anticipated to be $10.00   
 per public share. There will be no redemption rights in connection with the completion of our initial business combination with respect    
 to our warrants. Our initial shareholders, sponsor affiliates, sponsor, officers and directors, and the consultant who owns founder shares 
 have entered into a letter agreement with us, pursuant to which they have agreed to waive their redemption rights with respect to any      
 founder shares they hold and any public shares (including public shares that are part of a public unit) the sponsor, sponsor affiliates,   
 officers and directors may acquire during or after this offering in connection with the completion of our initial business combination.    |

| Manner                    
 of conducting redemptions |     | We will provide our public shareholders (excluding                                                                                          
 our sponsor, sponsor affiliates, directors and officers to the extent they acquire public shares) with the opportunity to redeem all or     
 a portion of their public shares in connection with the completion of our initial business combination either (i) in connection with a      
 shareholder meeting called to approve the business combination or (ii) without a shareholder vote by means of a tender offer.               
 The decision as                                                                                                                             
 to whether we will seek shareholder approval of a proposed business combination or conduct a tender offer will be made by us,               
 solely in our discretion, and will be based on a variety of factors such as the timing of the transaction and whether the terms             
 of the transaction would require us to seek shareholder approval under applicable law or stock exchange listing requirements.               
 Asset acquisitions                                                                                                                          
 and share purchases would not typically require shareholder approval while direct mergers with our company and any transactions             
 where we issue more than 20% of our outstanding