Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 247

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 247
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 initial business combination, qualified or deemed exempt from registration or qualification under the securities
laws of the state of the exercising holder, or an exemption from registration or qualification is available. In the event that such condition
is not satisfied with respect to a warrant, the holder of such warrant will not be entitled to exercise such warrant for cash and such
warrant may have no value and expire worthless, in which case the purchaser of a unit containing public warrants will have paid the full
purchase price for the unit solely for the ordinary shares underlying the unit. In no event will we be required to net cash settle any
warrant.

Pursuant to the warrant agreement,
a warrant holder may exercise its warrants only for a whole number of ordinary shares. This means only a whole warrant may be exercised
at a given time by a warrant holder. No fractional warrants will be issued upon separation of the units and only whole warrants will
trade. Accordingly, unless you purchase at least two units, you will not be able to receive or trade a whole warrant. The warrants will
expire five years after the completion of our initial business combination, at 5:00 p.m., New York City time, or earlier upon redemption
or liquidation.

We are registering the ordinary
shares issuable upon exercise of the warrants in the registration statement of which this prospectus forms a part because the warrants
will become exercisable 30 days after the completion of our initial business combination, which may be within one year of this offering.
However, because the warrants will be exercisable until their expiration date of up to five years after the completion of our initial
business combination, in order to comply with the requirements of Section 10(a)(3) of the Securities Act following the consummation
of our initial business combination under the terms of the warrant agreement, we have agreed, that as soon as practicable, but in no
event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable efforts
to file with the SEC a registration statement on Form S-1, S-3, F-1, or F-3, as applicable, for the registration under the Securities
Act of the ordinary shares issuable upon exercise of the warrants, to cause the same to become effective within 60 business days following
the closing of our initial business combination and to maintain a current prospectus relating to the ordinary shares issuable upon exercise
of the warrants until the expiration of the warrants in accordance with the provisions