Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 3

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 3
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 previously been in discussions with the management teams
of the dMY SPACs, GTY, and Coliseum. Past performance by our management team, including with respect to each of GTY, Coliseum, and the
dMY SPACs is not a guarantee of success with respect to our search for a business combination target.

This is an initial public offering
of our securities. Each unit has an offering price of $10.00 per unit and consists of one ordinary share and one-half of one redeemable
warrant. Each whole warrant, when exercisable, entitles the holder thereof to purchase one ordinary share at a price of $10.50 per share
within the first 12 months following the closing of an initial business combination or $11.50 per share after the 12-month anniversary
of the closing of the initial business combination (the “exercise price”), subject to adjustment as described herein. Only
whole warrants are exercisable. No fractional warrants will be issued upon separation of the units and only whole warrants will trade.
The warrants will become exercisable 30 days after the completion of our initial business combination and will expire five years after
the completion of our initial business combination or earlier upon redemption or our liquidation, as described herein. Subject to the
terms and conditions described in this prospectus, we may call the warrants for redemption once the warrants become exercisable. The
underwriters have a 45-day option from the date of this prospectus to purchase up to 3,750,000 additional units to cover over-allotments,
if any.

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 ordinary shares that were sold as part of the units in this offering, which we refer to collectively
as our public shares, at a per share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including
interest earned on the funds held in the trust account (which interest shall be net of taxes paid or payable), divided by the number
of then issued and outstanding public shares, subject to applicable law and limitations and on the conditions described herein, at the
earliest of (i) the completion of our initial business combination in connection with a general meeting called to approve the initial
business combination or without a shareholder vote by means of a tender offer, or (ii) the redemption of our public shares