Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 9

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 9
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 Investment Company Act, which risk increases the longer we hold investments in the trust account, we may, at any
time, instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account
in cash or in an interest bearing demand deposit account. For more information about the risk of the company being considered to be operating
as an unregistered investment company, see “Risk Factors— Risks Relating to our Search for, Consummation of, or Inability to Consummate, a Business Combination — If we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete our initial business combination or force us to abandon our efforts to complete an initial business combination.”

Currently, there is
no public market for our units, ordinary shares or warrants. We intend to apply to have our units listed on the Nasdaq Global
Market, or Nasdaq, under the symbol “TACOU” on or promptly after the date of this prospectus. We cannot guarantee that
our securities will be approved for listing on Nasdaq. We expect the ordinary shares and warrants comprising the units will begin
separate trading on the 52day following the date of this prospectus unless Cohen & Company Capital Markets, a
division of J.V.B. Financial Group, LLC (“CCM”), and Needham & Company, LLC (“Needham”), the
representatives of the underwriters of this offering, inform us of their decision to allow earlier separate trading, subject to our
satisfaction of certain conditions as described further herein. 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.

We are an “emerging growth company” and a “smaller reporting company” under applicable federal securities laws and will be subject to reduced public company reporting requirements. Investing in our securities involves a high degree of risk. See “ Risk Factors” beginning on page 48 for a discussion of information that should be considered in connection with an investment in our securities. Investors will not be entitled to protections normally afforded to investors in Rule 419 blank check offerings.

Neither the U.S. Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation