Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 256

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 256
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 resale registration rights including one demand and unlimited “piggy-back”
rights for periods of five and seven years, respectively, from the commencement of sales of this offering. In compliance with FINRA Rule
5110(g)(8), such registration rights are limited to demand and “piggyback” rights for periods of five and seven years, respectively,
from the date of commencement of sales of the offering of which this prospectus forms a part, and such demand rights may be exercised
on only one occasion.

The underwriter warrants and
the underlying shares are deemed compensation by FINRA and are therefore subject to a lock-up for a period of 180 days immediately following
the commencement of sales of this offering. Pursuant to FINRA Rule 5110(e)(1), these securities may not be sold, transferred, assigned,
pledged or hypothecated, nor may they be the subject of any hedging, short sale, derivative, put or call transaction that would result
in the economic disposition of the securities by any person for a period of 180 days immediately following the commencement of sales
of this offering except to any underwriter and selected dealer participating in the offering and their officers or partners, registered
persons of affiliates or as otherwise permitted under FINRA Rule 5110(e)(2).

Dividends

We have not paid any cash dividends
on our ordinary shares to date and do not intend to pay cash dividends prior to the completion of our initial business combination even
if we have substantial assets outside the trust account. The payment of cash dividends following the completion of our initial business
combination will be within the discretion of our board of directors at such time and will be dependent upon our revenues and earnings,
if any, capital requirements and general financial condition subsequent to completion of our initial business combination. There is no
certainty that we will be in a position to, or decide to, pay cash dividends after completing our initial business combination. If we
increase or decrease the size of this offering, pursuant to Rule 462(b) under the Securities Act, we will effect a share capitalization
or other appropriate mechanism immediately prior to the consummation of the offering in such amount as to maintain the number of founder
shares at 20% of our issued and outstanding ordinary shares upon the consummation of this offering. Further, if we incur any indebtedness
in connection with our initial business combination, our ability to declare dividends following the completion of our initial business
combination may be limited by restrictive covenants we