Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 188

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 188
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 such initial business combination, 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.

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Manner of Conducting Redemptions

We will provide our public
shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire public shares) with the
opportunity to redeem all or a portion of their public shares in connection with the completion of our initial business combination
either (i) in connection with a shareholder meeting called to approve the initial business combination or (ii) without a shareholder
vote by means of a tender offer. The decision as to whether we will seek shareholder approval of a proposed initial business
combination or conduct a tender offer will be made by us, solely in our discretion, and will be based on a variety of factors such
as the timing of the transaction and whether the terms of the transaction would require us to seek shareholder approval under
applicable law or stock exchange listing requirement or whether we were deemed to be a foreign private issuer (which would require a
tender offer rather than seeking shareholder approval under SEC rules), as described above under the heading “ — Shareholders May Not Have the Ability to Approve Our Initial Business Combination.” Asset acquisitions and share purchases
would not typically require shareholder approval while direct mergers with our company where we do not survive and any transactions
where we issue more than 20% of our issued and outstanding ordinary shares or seek to amend our articles would require shareholder
approval. So long as we obtain and maintain a listing for our securities on Nasdaq, we will be required to comply with
Nasdaq’s shareholder approval rules.

The requirement that we
provide our public shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire public
shares) with the opportunity to redeem their public shares by one of the two methods listed above will be contained in provisions of
our articles and will apply whether or not we maintain our registration under the Exchange Act or our listing on Nasdaq. Such
provisions may be amended if approved by a special resolution passed by the affirmative vote of at least two-thirds of our ordinary
shares which are represented in person