Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 248

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 248
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 business combination or (d) in connection with the redemption of our public shares upon our failure to complete
our initial business combination, then the warrant exercise price will be decreased, effective immediately after the effective date of
such event, by the amount of cash and/or the fair market value of any securities or other assets paid on each ordinary share in respect
of such event.

If the number of outstanding
ordinary shares is decreased by a consolidation, combination, reverse share split or reclassification of ordinary shares or other similar
event, then, on the effective date of such consolidation, combination, reverse share split, reclassification or similar event, the number
of ordinary shares issuable on exercise of each warrant will be decreased in proportion to such decrease in outstanding ordinary shares.

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Whenever the number of ordinary
shares purchasable upon the exercise of the warrants is adjusted, as described above, the warrant exercise price will be adjusted by
multiplying the warrant exercise price immediately prior to such adjustment by a fraction (x) the numerator of which will be the number
of ordinary shares purchasable upon the exercise of the warrants immediately prior to such adjustment, and (y) the denominator of which
will be the number of ordinary shares so purchasable immediately thereafter.

In addition, if (x) we issue
additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of our initial business
combination at a Newly Issued Price of less than $9.20 per ordinary share (with Newly Issued Price to be determined in good faith by
our board of directors and, in the case of any such issuance to our initial shareholders or their affiliates, without taking into account
any founder shares held by our initial shareholders or such affiliates, as applicable, prior to such issuance) (y) the aggregate gross
proceeds from such issuances represent more than 60% of the total equity proceeds (including from such issuances and this offering),
and interest thereon, available for the funding of our initial business combination on the date of our consummation of our initial business
combination (net of redemptions), and (z) the volume weighted average trading price of our ordinary shares during the 20 trading-day
period starting on the trading day after the day on which we consummate our initial business combination (such price, the Market Value)
is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to