Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 295

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 295
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,000. The private placement warrants (including the underlying ordinary shares) will not be transferable, assignable or
saleable until 30 days after the consummation of our initial business combination (except with respect to permitted transferees as described
herein under “Principal Shareholders — Restrictions on Transfers of Founder Shares and Private Placement Warrants”).
The purchase of the private placement warrants will take place on a private placement basis simultaneously with the consummation of this
offering. Such private placement warrants will be considered underwriting compensation in connection with this offering. Such private
placement warrants will be subject to lock-up restrictions, as required by FINRA Rule 5110(e)(1) and may not be sold during the
offering, or sold, transferred, assigned, pledged, or hypothecated, or be the subject of any hedging, short sale, derivative, put, or
call transaction that would result in the effective economic disposition of such securities by any person for a period of 180 days immediately
following the date of effectiveness of the registration statement of which this prospectus forms a part or commencement of sales of the
offering, except as provided in FINRA Rule 5110(e)(2). The underwriters are entitled under the registration rights agreement to
demand and “piggy-back” resale registration rights. The underwriters may not exercise its demand and “piggy-back”
registration rights after five and seven years, respectively, after the commencement of sales in this offering and may not exercise its
demand rights on more than one occasion.

Prior to this offering, there
has been no public market for our securities. Consequently, the initial public offering price for the units was determined by negotiations
between us and the representative. The determination of our per unit offering price was more arbitrary than would typically be the case
if we were an operating company. Among the factors considered in determining the initial public offering price were the history and prospects
of companies whose principal business is the acquisition of other companies, prior offerings of those companies, our management, our
capital structure, and currently prevailing general conditions in equity securities markets, including current market valuations of publicly
traded companies considered comparable to our company. We cannot assure you, however, that the price at which the units, ordinary shares
or warrants will sell in the public market after this offering will not be lower than the initial public offering price or that an active
trading market in our units, ordinary shares or warrants will develop and continue after