Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 122

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 122
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 completion of our initial business combination. Additionally,
following the closing of the business combination, additional shares may be issued under an employee incentive plan or upon exercise of
any warrants, including private placement warrants that may be issued upon conversion of working capital loans. The issuance of additional
ordinary shares or preference shares:

| ● | may significantly dilute the equity interest of investors 
 in this offering;                                         |

| ● | may subordinate the rights of holders of ordinary shares if                            
 preference shares are issued with rights senior to those afforded our ordinary shares; |

| ● | may have the effect of delaying or preventing a change of                                                   
 control of us by diluting the share ownership or voting rights of a person seeking to obtain control of us; |

| ● | could cause a change in control if a substantial number of                                                                          
 ordinary shares are issued, which may affect, among other things, our ability to use our net operating loss carry forwards, if any, 
 and could result in the resignation or removal of our present officers and directors;                                               |

| ● | may adversely affect prevailing market prices for our units, 
 ordinary shares and/or warrants; and                         |

| ● | may not result in adjustment to the exercise price of our 
 warrants.                                                 |

However, our articles will provide, among other things, that prior
to our initial business combination, we may not issue additional shares that would entitle the holders thereof to (i) receive funds from
the trust account or (ii) vote as a class with our public shares on any initial business combination. These provisions of our articles,
like all provisions of our articles, may be amended with a shareholder vote.

We may amend the terms of the warrants in a manner that may be adverse to holders of public warrants with the approval by the holders of at least 50% of the then outstanding public warrants. As a result, the exercise price of your warrants could be increased, the exercise period could be shortened and the number of ordinary shares purchasable upon exercise of a warrant could be decreased, all without your approval.

Our warrants will be issued in
registered form under a warrant agreement between Continental Stock Transfer & Trust Company, as warrant agent, and us. The warrant
agreement provides that the terms of the warrants may be amended without the consent of any holder for the purpose of (i) curing any
ambiguity or to correct any defective provision or mistake, including to conform the provisions of the warrant agreement to the description
of the terms of the warrants and the warrant agreement set forth