Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 38

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 38
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 shareholders or their affiliates, without taking into      
 account any founder shares held by our initial shareholders or such affiliates prior to such issuance) (the “Newly Issued Price”),        
 (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 the 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 be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption       
 trigger price described below under “Redemption of public warrants for cash” will be adjusted (to the nearest                             
 cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price.                                                   |

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| Exercise period      |     | The                                                                                                                                    
 warrants will become exercisable 30 days after the completion of our initial business combination, provided that                       
 we have an effective registration statement under the Securities Act covering the ordinary shares issuable upon                        
 exercise of the warrants and a current prospectus relating to them is available and such shares are registered, qualified              
 or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or we                     
 permit holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement).             
 We are registering                                                                                                                     
 the ordinary shares issuable upon exercise of the warrants in the registration statement of which this prospectus forms a part         
 because the warrants will become exercisable 30 days after the completion of our initial business combination, which may be within     
 one year of this offering. However, because the warrants will be exercisable until their expiration date of up to five years           
 after the completion of our initial business combination, in order to comply with the requirements of Section 10(a)(3) of the          
 Securities Act following the consummation of our initial business combination, we have agreed that as soon as practicable, but         
 in