Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 331

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 331
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 underwriters do not exercise their over-allotment option), 2,012,500 shares (of which 262,500 shares are subject to forfeiture
if the underwriters do not exercise their over-allotment option) and 300,000 shares, respectively.

The Sponsor and its affiliates have agreed
to forfeit up to an aggregate of 937,500 Founder Shares to the extent that the over-allotment option is not exercised in full by
the underwriters so that the Founder Shares will represent 20% of the Company’s issued and outstanding shares after the Proposed
Public Offering. If the Company increases or decreases the size of the offering, the Company will effect a share dividend or share
surrender, as applicable, immediately prior to the consummation of the Proposed Public Offering in such amount as to maintain the
Founder Share ownership of the Company’s shareholders prior to the Proposed Public Offering at 20% of the Company’s
issued and outstanding ordinary shares upon the consummation of the Proposed Public Offering. The Sponsor will not be entitled
to redemption rights with respect to any Founder Shares and any Public Shares held by the Sponsor in connection with the completion
of the Initial Business Combination.

The Initial Shareholders have agreed not to
transfer, assign or sell any of its Founder Shares until the earlier to occur of (A) one year after the completion of the Initial
Business Combination, or (B) subsequent to the Initial Business Combination, if (x) the closing price of the ordinary shares equals
or exceeds $12.00 per share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and
the like) for any 20 trading days within any 30-trading day period, provided such release shall not occur earlier than 150 days
after the Initial Business Combination or (y) the date on which the Company completes a liquidation, merger, share exchange or
other similar transaction that results in all of the shareholders having the right to exchange their ordinary shares for cash,
securities or other property.

Registration Rights

The holders of Founder Shares, Private Placement
Warrants (and their underlying securities) and warrants that may be issued upon conversion of working capital loans (the “Working
Capital Loans”) (and their underlying securities), if any, and any ordinary shares issuable upon conversion of the Founder
Shares and any ordinary shares held by the Initial Shareholders at the completion of the Proposed Public Offering or acquired prior
to or in connection with the