Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 123

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 123
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shares is available throughout the 30-day measurement period, or we have elected to require the exercise of the public warrants on a
cashless basis and such cashless exercise is exempt from registration under the Securities Act. If and when the public warrants become
redeemable by us, we may not exercise our redemption right if the issuance of ordinary shares upon exercise of the public warrants is
not exempt from registration or qualification under applicable state blue sky laws or we are unable to effect such registration or qualification.
We will use our commercially reasonable efforts to register or qualify such ordinary shares under the blue sky laws of the state of residence
in those states in which warrants were offered by us in this offering. Redemption of the outstanding public warrants could force you
to (1) exercise your public warrants and pay the exercise price therefor at a time when it may be disadvantageous for you to do so, (ii)
sell your public warrants at the then-current market price when you might otherwise wish to hold your warrants or (iii) accept the nominal
redemption price which, at the time the outstanding public warrants are called for redemption, is likely to be substantially less than
the market value of your public warrants.

Our warrants may have an adverse effect on the market price of our ordinary shares and make it more difficult to effectuate our initial business combination.

We will be issuing
warrants to purchase 12,500,000 ordinary shares (or up to 14,375,000 ordinary shares if the underwriters’ over-allotment
option is exercised in full) as part of the units offered by this prospectus and, simultaneously with the closing of this offering,
we will be issuing in a private placement an aggregate of 3,500,000 private placement warrants, at $1.00 per warrant. In addition,
we will be issuing 3,750,000 underwriter warrants to the representatives at the closing and if our sponsor or an affiliate of our
sponsor or certain of our officers and directors makes any working capital loans, such lender may convert those loans into up to an
additional 1,500,000 private placement warrants, at the price of $1.00 per warrant.

To the extent we issue ordinary
shares to effectuate a business transaction, the potential for the issuance of a substantial number of additional ordinary shares upon
exercise of these warrants could make us a less attractive acquisition vehicle to a target business. Such warrants, when exercised, will
increase the number of issued and outstanding ordinary shares and reduce the value