Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 49

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 49
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 Trust Company’s DWAC (Deposit/Withdrawal             
 At Custodian) system, prior to the date set forth in the proxy materials or tender offer documents, as applicable. In the case      
 of proxy materials, this date may be up to two business days prior to the scheduled vote on the proposal to approve the initial     
 business combination. In addition, if we conduct redemptions in connection with a shareholder vote, we intend to require a public   
 shareholder seeking redemption of its public shares to also submit a written request for redemption to our transfer agent two       
 business days prior to the scheduled vote in which the name of the beneficial owner of such shares is included. The proxy materials 
 or tender offer documents, as applicable, that we will furnish to holders of our public shares in connection with our initial       
 business combination will indicate whether we are requiring public shareholders to satisfy such delivery requirements. We believe   
 that this will allow our transfer agent to efficiently process any redemptions without the need for further communication or        
 action from the redeeming public shareholders, which could delay redemptions and result in additional administrative cost. If       
 the proposed initial business combination is not approved and we continue to search for a target company, we will promptly return   
 any certificates or shares delivered by public shareholders who elected to redeem their shares.                                     |   |                                                                                                                                |

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| Our proposed initial business combination may impose a minimum cash requirement for (i) cash consideration                                
 to be paid to the target or its owners, (ii) cash for working capital or other general corporate purposes or (iii) the retention          
 of cash to satisfy other conditions. In the event the aggregate cash consideration we would be required to pay for all public shares      
 that are validly submitted for redemption plus any amount required to satisfy cash conditions pursuant to the terms of the proposed       
 initial business combination exceed the aggregate amount of cash available to us, we may not complete the initial business combination    
 or redeem any shares, and all public shares submitted for redemption will be returned to the holders thereof. We may, however, raise      
 funds through the issuance of equity-linked securities or through loans, advances or other indebtedness in connection with our initial    
 business combination, including pursuant to forward purchase agreements or backstop arrangements we may enter into following consummation 
 of this offering, in order to, among other reasons, satisfy such minimum cash requirements.                                               |

| Limitation                                                                                                               
 on redemption rights of shareholders holding 15% or more of the shares sold in this