Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 261

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 261
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 cash, equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds    
 held in the trust account (which interest shall be net of taxes paid or payable and up to $100,000 of interest to pay liquidation     
 expenses), divided by the number of then issued and outstanding public shares, which redemption will constitute full and complete     
 payment and completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation     
 distributions or other distributions, if any), subject to applicable law; and (iii) as promptly as reasonably possible following      
 such redemption, subject to the approval of our remaining shareholders and our board of directors, liquidate and dissolve, subject    
 in each case to our obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable  
 law;                                                                                                                                  |

| ● | Prior to our initial business combination, we may not issue                                                                       
 additional shares that would entitle the holders thereof to (i) receive funds from the trust account or (ii) vote as a class with 
 public shares on any initial business combination;                                                                                |

| ● | Although we do not intend to enter into a business combination                                                                      
 with a target business that is affiliated with our sponsor, our directors or our officers, we are not prohibited from doing so. In  
 the event we enter into such a transaction, we, or a committee of independent directors, will obtain an opinion from an independent 
 investment banking firm which is a member of FINRA or from another independent entity that commonly renders valuation opinions that 
 the consideration we are paying is fair to our company and its shareholders from a financial point of view;                         |

| ● | If a shareholder vote on our initial business combination                                                                           
 is not required by law and we do not decide to hold a shareholder vote for business or other legal reasons, we will offer to redeem 
 our public shares pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act, and will file tender offer documents with the      
 SEC prior to completing our initial business combination which contain substantially the same financial and other information about 
 our initial business combination and the redemption rights as is required under Regulation 14A of the Exchange Act;                 |

| ● | If our shareholders approve an amendment to our articles not                                                                        
 for the purpose of approving, or in conjunction with the consummation of, an initial business combination (A) to modify the         
 substance or timing of our obligation to allow redemption in connection with our initial business combination