Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 61

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 61
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mate our initial business combination. If we anticipate that we may be unable to consummate our initial business
combination within such period, we may seek shareholder approval to amend our articles to extend the date by which we must consummate
our initial business combination. However, we may decide not to seek to extend the date by which we must consummate our initial business
combination. If we do not seek to extend the date by which we must consummate our initial business combination, and we are unable to
consummate our initial business combination within the applicable time period, we will, as promptly as reasonably possible but not more
than ten business days thereafter, redeem the public shares for a pro rata portion of the funds held in the trust account, subject to
our obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law.

If we seek shareholder approval of our initial business combination, our sponsor, initial shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants from public shareholders, which may reduce the public “float” of our securities.

If we seek shareholder approval
of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant to
the tender offer rules, our sponsor, initial shareholders, directors, officers, advisors or their affiliates may purchase public shares
or warrants in privately negotiated transactions or in the open market prior to the completion of our initial business combination, although
they are under no obligation to do so. Such a purchase may include a contractual acknowledgment that such shareholder, although still
the record holder of our shares, is no longer the beneficial owner thereof and therefore agrees not to exercise its redemption rights.

In the event that our sponsor,
initial shareholders, directors, officers, advisors or their affiliates purchase shares in privately negotiated transactions from public
shareholders who have already elected to exercise their redemption rights, such selling shareholders would be required to revoke their
prior elections to redeem their shares. It is intended that, if Rule 10b-18 would apply to purchases by sponsor, initial shareholders,
directors, officers, advisors and their affiliates, then such purchases will comply with Rule 10b-18 under the Exchange Act, to
the extent it applies, which provides a safe harbor for purchases made under certain conditions, including with respect to timing, pricing
and volume of purchases.

Additionally, at any time at
or prior to our initial business combination, subject to applicable securities laws (including with respect to material nonpublic