Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 24

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 24
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 foregoing
experiences of our management team, past performance is not a guarantee (i) that we will be able to identify a suitable candidate for
our initial business combination or (ii) of success with respect to any business combination we may consummate. You should not rely on
the historical record and performance of the members of our management team as indicative of the future performance of an investment
in us or the financial returns we may, or are likely to, generate going forward. For more information on the experience and background
of our management team, see the section entitled “Management.”

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INITIAL BUSINESS COMBINATION</div>

We are not presently engaged
in, and we will not engage in, any operations for an indefinite period of time following this offering. We intend to effectuate our initial
business combination using cash from the proceeds of this offering and the private placement of the private placement warrants, the proceeds
of the sale of our shares in connection with our initial business combination (including pursuant to forward purchase agreements or backstop
agreements we may enter into following the consummation of this offering), shares issued to the owners of the target, debt issued to
bank or other lenders or the owners of the target, other securities issuances or a combination of the foregoing. We may seek to complete
our initial business combination with a company or business that may be financially unstable or in its early stages of development or
growth, which would subject us to the numerous risks inherent in such companies and businesses.

We will provide our public shareholders
with the opportunity to redeem all or a portion of their ordinary shares in connection with the completion of our initial business combination
either (i) in connection with a general meeting called to approve the business combination or (ii) without a shareholder vote by means
of a tender offer. Each public shareholder may elect to redeem their public shares irrespective of whether they vote for or against or
whether they do not vote or abstain from voting on the proposed transaction, or whether they were a public shareholder on the record
date for the general meeting held to approve the proposed transaction. If we seek shareholder approval, we will complete our initial
business combination only if the business combination is approved by an ordinary resolution under Cayman Islands law, which requires
the affirmative vote of at least a majority of the votes cast by the shareholders of the issued shares present in person or represented
by proxy and entitled to vote on such matter at a general meeting of the company. The decision as