Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 42

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 42
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 increases the longer we hold investments in the trust account, we may, at any time, instruct the trustee to liquidate the investments     
 held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit             
 account. For more information about the risk of the company being considered to be operating as an unregistered investment company,       
 see “Risk Factors — Risks Relating to our Search for, Consummation of, or Inability to Consummate, a Business                             
 Combination — If we are deemed to be an investment company under the Investment Company Act, we may be required                           
 to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete      
 our initial business combination or force us to abandon our efforts to complete an initial business combination.”                         |

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|                                                  |     | Except with respect to interest earned on the funds held in the trust account that may be released                                            
 to us to pay our taxes, if any, the funds held in the trust account will not be released from the trust account until 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, (ii) the redemption of our public shares if we are unable to            
 complete our initial business combination within the completion window, subject to applicable law or (iii) the redemption of our              
 public shares properly submitted in connection with a shareholder vote to amend our articles not for the purpose of approving, or             
 in conjunction with the consummation of, an initial business combination (A) to modify the substance or timing of our obligation              
 to allow redemption in connection with our initial business combination or to redeem 100% of our public shares if we have not consummated     
 an initial business combination within the completion window or (B) with respect to any other material provisions relating to the             
 rights of holders of our ordinary shares or pre-initial business combination activity. The proceeds deposited in the trust account            
 could become subject to the claims of our creditors, if any, which could have priority over the claims of our public shareholders.            |
| Ability to extend                                
 time to complete an initial business combination |     | We will have until the date that is 24 months                                                                                                 
 from the closing of this offering to consummate our initial business combination. If we anticipate that we may be unable