Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 62

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 62
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 information),
our sponsor, initial shareholders, directors, officers, advisors and their affiliates may enter into transactions with investors and
others to provide them with incentives to acquire public shares, vote their public shares in favor of our initial business combination
or not redeem their public shares. However, they have no current commitments, plans or intentions to engage in such transactions and
have not formulated any terms or conditions for any such transactions. None of the funds in the trust account will be used to purchase
public shares, rights or warrants in such transactions.

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The purpose of any such transactions
could be to (i) increase the likelihood of obtaining shareholder approval of the business combination, (ii) reduce the number of public
warrants outstanding and/or increase the likelihood of approval on any matters submitted to the public warrant holders for approval in
connection with our initial business combination or (iii) satisfy a closing condition in an agreement with a target that requires us
to have a minimum net worth or a certain amount of cash at the closing of our initial business combination, where it appears that such
requirement would otherwise not be met. Any such purchases of our securities may result in the completion of our business combination
that may not otherwise have been possible.

In addition, if such purchases
are made, the public “float” of our securities may be reduced and the number of beneficial holders of our securities may
be reduced, which may make it difficult to maintain or obtain the quotation, listing or trading of our securities on a national securities
exchange. Any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such
purchasers are subject to such reporting requirements. Additionally, in the event our sponsor, initial shareholders, directors, officers,
advisors and their affiliates were to purchase public shares or warrants from public shareholders, such purchases would be structured
in compliance with the requirements of Rule 14e-5 under the Exchange Act including, in pertinent part, through adherence to the
following:

| ● | our registration statement/proxy statement filed for our business                                                                       
 combination transaction would disclose the possibility that our sponsor, initial shareholders, directors, officers, advisors and        
 their affiliates may purchase public shares or warrants from public shareholders outside the redemption process, along with the purpose 
 of such purchases;                                                                                                                      |

| ● | if our sponsor, initial shareholders, directors, officers,                                                                        
 advisors and their affiliates were to purchase public shares or warrants from public shareholders,