Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 37

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 37
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 (1) the market value of our ordinary shares held by non-affiliates is
equaled or exceeded $250 million as of the prior June 30, or (2) our annual revenues equaled or exceeded $100 million during such
completed fiscal year and the market value of our ordinary shares held by non-affiliates equaled or exceeded $700 million as of the prior
June 30.

Prior to the date of this prospectus,
we will file a Registration Statement on Form 8-A with the SEC to voluntarily register our securities under Section 12 of the Securities
Exchange Act of 1934, as amended, or the Exchange Act. As a result, we will be subject to the rules and regulations promulgated under
the Exchange Act. We have no current intention of filing a Form 15 to suspend our reporting or other obligations under the Exchange Act
prior to the consummation of our initial business combination.

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THE OFFERING In making your decision on whether to invest in our securities, you should take into account not only the backgrounds of the members of our management team, but also the special risks we face as a blank check company and the fact that this offering is not being conducted in compliance with Rule 419 promulgated under the Securities Act. You will not be entitled to protections normally afforded to investors in Rule 419 blank check offerings. You should carefully consider these and the other risks set forth in the section below entitled “Risk Factors” in this prospectus.

| Securities                                                                                                 
 offered                                                                                                    |     |                                                                                                                              25,000,000 
                                                                                     units, at $10.00 per unit, each unit consisting of: |   |                                |
|                                                                                                            |     |                                                                                                                                         | ● | one                            
 ordinary share; and            |
|                                                                                                            |     |                                                                                                                                         | ● | one                            
 half of one redeemable warrant |
| Proposed                                                                                                   
 Nasdaq symbols                                                                                             |     |                                                                                                                                  Units: 
                                                                                                                                 “TACOU” 
                                                                                                                                Ordinary 
                                                                                                                          shares: “TACO” 
                                                                                                                               Warrants: 
                                                                                                                                 “TACOW” |   |                                |
| Trading                                                                                                    
 commencement and separation of ordinary shares and warrants                                                |     |                                                                                                                                     The 
                                               units are expected to begin trading on or promptly after the date of this prospectus. The 
                                               ordinary shares and warrants comprising the units will begin separate trading on the 52nd 
                                                     day following the date