Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 9

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 9
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,000 for working capital following the closing of
this offering, will be deposited into a trust account located in the United States with Continental Stock Transfer & Trust Company
acting as trustee and held only (i) uninvested as cash, (ii) in an interest-bearing or non-interest bearing demand deposit account at
a U.S. chartered commercial bank with consolidated assets of $100 billion or more selected by the trustee that is reasonably satisfactory
to us, or (iii) invested only in U.S. government securities, within the meaning of Section 2(a)(16) of the Investment Company Act of
1940, as amended (the “Investment Company Act”) with a maturity of 185 days or less, or in money market funds meeting certain
conditions under Rule 2a-7 under the Investment Company Act, which invest only in direct U.S. government treasury obligations. To
mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk 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 uninvested in cash or in an interest-bearing or non-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.”

Currently, there is
no public market for our units, ordinary shares or warrants. We intend to apply to have our units listed on the Nasdaq Global
Market, or Nasdaq, under the symbol “TACOU” on or promptly after the date of this prospectus. We cannot guarantee that
our securities will be approved for listing on Nasdaq. We expect the ordinary shares and warrants comprising the units will begin
separate trading on the 52day following the date of this prospectus unless Cohen & Company Capital Markets, a
division of J.V.B. Financial Group, LLC (“CCM”), and Needham & Company, LLC (“