Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 12

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 12
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 making an investment decision. You should read this entire prospectus carefully, including the information under “Risk Factors” and our financial statements and the related notes included elsewhere in this prospectus, before investing. Unless otherwise stated in this prospectus or the context otherwise requires, references to:

| ● | “we,”                                                                                               
 “us,” “company” or “our company” are to Berto Acquisition Corp., a Cayman Islands exempted company. |

| ● | “articles”                                                                                                                            
 refers to the amended and restated memorandum and articles association of the company which will be adopted prior to the consummation 
 of this offering;                                                                                                                     |

| ● | “CCM”                                                                                                                        
 are to Cohen & Company Capital Markets, a division of J.V.B. Financial Group, LLC, the representative of the underwriters in 
 this offering.                                                                                                               |

| ● | “Companies                                                                                                     
 Act” are to the Companies Act (As Revised) of the Cayman Islands as the same may be amended from time to time; |

| ● | “completion                                                                                                                            
 window” the period of time (a) commencing on, and including, the closing date of the this offering and (b) ending on the date          
 that is twenty four (24) months after the closing date of the closing of this offering, such earlier date as our directors may approve 
 in accordance with our articles or such later date as our shareholders may approve in accordance with the articles.                    |

| ● | “directors”                                         
 are to our current directors and director nominees; |

| ● | “founder                                                                                                                      
 shares” are to ordinary shares initially purchased by our sponsor, sponsor affiliates and a consultant in a private placement 
 prior to this offering;                                                                                                       |

| ● | “initial                                                                                                                     
 shareholders” are to our sponsor, sponsor affiliates, a consultant, and any other holder of our founder shares prior to this 
 offering;                                                                                                                    |

| ● | “management”                                                
 or our “management team” are to our officers and directors; |

| ● | “ordinary                                                                                     
 shares” are to the ordinary shares of par value US$0.0001 each in the capital of the company; |

| ● | “private                                                                                                                     
 placement warrants” are to the warrants issued to our sponsor in a private placement simultaneously with the closing of this 
 offering;                                                                                                                    |

| ● | “public                                                                                                                         
 shareholders” are to the holders of our public shares, including our initial shareholders and management team