Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 91

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 91
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 directors or shareholders is required to provide
any financing to us in connection with or after our initial business combination.

Our initial shareholders control a substantial interest in us and thus may exert a substantial influence on actions requiring a shareholder vote, potentially in a manner that you do not support.

Upon closing of this offering,
our initial shareholders will own 20% of our issued and outstanding ordinary shares (assuming they do not purchase any units in this
offering). Accordingly, they may exert a substantial influence on actions requiring a shareholder vote, potentially in a manner that
you do not support, including amendments to our articles.

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If our initial shareholders purchase
any units in this offering or if our initial shareholders purchase any additional public shares in the aftermarket or in privately negotiated
transactions, this would increase their control. Neither our initial shareholders nor, to our knowledge, any of our officers or directors,
have any current intention to purchase additional securities, other than as disclosed in this prospectus.

Factors that would be considered
in making such additional purchases would include consideration of the current trading price of our ordinary shares. In addition, our
board of directors, whose members were appointed by our sponsor, is and will be divided into three classes, each of which will generally
serve for a term for three years with only one class of directors being appointed in each year. We may not hold an annual or extraordinary
general meeting to appoint new directors prior to the completion of our initial business combination, in which case all of the current
directors will continue in office until at least the completion of the business combination. If there is an annual general meeting, as
a consequence of our “staggered” board of directors, only a minority of the board of directors will be considered for appointment
and our initial shareholders, because of their ownership position, will have considerable influence regarding the outcome. Accordingly,
our initial shareholders will continue to exert control at least until the completion of our initial business combination.

We may not be able to complete an initial business combination since such initial business combination may be subject to regulatory review and approval requirement, including foreign investment regulations and review by government entities such as the Committee on Foreign Investment in the United States, or may be ultimately prohibited.

Our initial business combination
may be subject to regulatory review and approval requirements by governmental entities, or ultimately prohibited. For example, CFIUS
has authority to review direct or indirect foreign investments in U.S. companies. Among other things, CFIUS is empowered to require