Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 190

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 190
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 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 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 or by proxy and are voted at a general meeting of the company, so long as we offer redemption
in connection with such amendment.

If we provide our public shareholders with the opportunity to redeem their public shares in connection with a general meeting, we will:

| ● | conduct                                                                                                                                   
 the redemptions in conjunction with a proxy solicitation pursuant to Regulation 14A of the Exchange Act, which regulates the solicitation 
 of proxies, and not pursuant to the tender offer rules, and                                                                               |

| ● | file                          
 proxy materials with the SEC. |

In the event that we seek shareholder approval of our initial business combination, we will distribute proxy materials and, in connection therewith, provide our public shareholders with the redemption rights described above upon completion of the initial business combination.

If we seek shareholder approval,
we will complete our initial business combination only if we receive the approval of an ordinary resolution, passed by the affirmative
vote of at least a majority of the votes cast by the shareholders of the issued shares represented in person or represented by proxy
and are voted at a general meeting