Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 222

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 222
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uate the completion of our initial business combination, such persons              
 may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate  
 our initial business combination as any such fee may not be paid unless we consummate such business combination.                         |

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| ● | Our initial shareholders purchased founder shares prior to                                                                              
 the date of this prospectus and our sponsor will purchase private placement warrants in a transaction that will close simultaneously    
 with the closing of this offering. Our initial shareholders have entered into agreements with us, pursuant to which they have agreed    
 to waive their redemption rights with respect to their founder shares and any public shares they hold in connection with the completion 
 of our initial business combination. The other members of our management team have entered into agreements similar to the one entered   
 into by our initial shareholders with respect to any public shares acquired by them in or after this offering. Additionally, our        
 initial shareholders have agreed to waive their rights to liquidating distributions from the trust account with respect to their        
 founder shares if we fail to complete our initial business combination within the prescribed time frame or any extended period of       
 time that we may have to consummate an initial business combination as a result of an amendment to our articles, although they will     
 be entitled to liquidating distributions from assets outside the trust account.                                                         |

| ● | Additionally, our initial shareholders have agreed not to                                                                                   
 transfer, assign or sell any of their founder shares until the earlier to occur of: (i) one year after the completion of our initial        
 business combination, (ii) if the closing price of the ordinary shares equals or exceeds $12.00 per share (as adjusted for share            
 sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 trading-day    
 period commencing at least 150 days after the company’s initial business combination or (iii) the date on which the company                 
 completes a liquidation, merger, share exchange or other similar transaction that results in all of the company’s public shareholders       
 having the right to exchange their ordinary shares for cash, securities or other property (except with respect to permitted transferees     
 as described herein under “Principal Shareholders — Transfers of Founder Shares, Private Placement Units and Restricted                     
 Private Placement Shares”). Any permitted transferees will be subject to the same restrictions and other agreements of                      
 our initial shareholders with respect to any founder shares. We refer to