Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 46

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 46
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 delay redemptions and result in additional administrative cost. If       
 the proposed initial business combination is not approved and we continue to search for a target company, we will promptly return   
 any certificates or shares delivered by public shareholders who elected to redeem their shares.                                     |   |                                                                                                                                |

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| Our proposed initial business combination may impose a minimum cash requirement for (i) cash consideration                                
 to be paid to the target or its owners, (ii) cash for working capital or other general corporate purposes or (iii) the retention          
 of cash to satisfy other conditions. In the event the aggregate cash consideration we would be required to pay for all public shares      
 that are validly submitted for redemption plus any amount required to satisfy cash conditions pursuant to the terms of the proposed       
 initial business combination exceed the aggregate amount of cash available to us, we may not complete the initial business combination    
 or redeem any shares, 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.                                               |

| Limitation                                                                                                               
 on redemption rights of shareholders holding 15% or more of the shares sold in this offering if we hold shareholder vote |     | Notwithstanding                                                                                                                        
 the foregoing redemption rights, if we seek shareholder approval of our initial business combination and we do not conduct redemptions 
 in connection with our initial business combination pursuant to the tender offer rules, our articles will provide that a public        
 shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert       
 or as a “group” (as defined under Section 13 of the Exchange Act), will be restricted from redeeming its shares with                   
 respect to more than an aggregate of 15% of the shares sold in this offering, without our prior consent.                               
 We believe the                                                                                                                         
 restriction described above will discourage shareholders from accumulating large blocks of shares, and subsequent attempts by          
 such holders to use their ability to redeem their shares as a means to force us or our management to purchase their shares at          
 a significant premium to the then-current market price or on other undesirable terms. Absent this provision, a public shareholder      
 holding more than an aggregate