Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 188

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 188
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 they would do so at a price no higher than the price offered through our redemption process;           |

| ● | our                                                                                                                                  
 registration statement/proxy statement filed for our business combination transaction would include a representation that any of     
 our securities purchased by our sponsor, initial shareholders, directors, officers, advisors and their affiliates would not be voted 
 in favor of approving the business combination transaction;                                                                          |

| ● | our                                                                                                                                 
 sponsor, initial shareholders, directors, officers and their affiliates would not possess any redemption rights with respect to our 
 securities or, if they do acquire and possess redemption rights, they would waive such rights; and                                  |

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| ● | we                                                                                                                                       
 would disclose in a Form 8-K, before our security holder meeting to approve the business combination transaction, the following material 
 items:                                                                                                                                   |

| ● | the                                                                                                                                    
 amount of our securities purchased outside of the redemption offer by our sponsor, initial shareholders, directors, officers, advisors 
 and their affiliates, along with the purchase price;                                                                                   |

| ● | the                                                                                                                
 purpose of the purchases by our sponsor, initial shareholders, directors, officers, advisors and their affiliates; |

| ● | the                                                                                                                              
 impact, if any, of the purchases by our sponsor, initial shareholders, directors, officers, advisors and their affiliates on the 
 likelihood that the business combination transaction will be approved;                                                           |

| ● | the                                                                                                                                  
 identities of our security holders who sold to our sponsor, initial shareholders, directors, officers, advisors and their affiliates 
 (if not purchased on the open market) or the nature of our security holders (e.g., 5% security holders) who sold to our sponsor,     
 initial shareholders, directors, officers and their affiliates; and                                                                  |

| ● | the                                                                                                       
 number of our securities for which we have received redemption requests pursuant to our redemption offer. |

Please see “ Risk Factors — 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 influence a vote on a proposed business combination and reduce the public “float” of our securities.”

Redemption Rights for Public Shareholders upon Completion of Our Initial Business Combination

We will provide our public shareholders
with the opportunity to redeem all or a portion of their public shares in connection with the completion of our initial business combination
at a per-share price, payable in cash, equal to the aggregate