Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 47

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 47
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 of 15% of the shares sold in this offering could threaten to exercise its redemption rights against     
 a business combination if such holder’s shares are not purchased by us, our sponsor or our management at a premium to the              
 then-current market price or on other undesirable terms. By limiting our shareholders’ ability to redeem to no more than               
 15% of the shares sold in this offering, we believe we will limit the ability of a small group of shareholders to unreasonably         
 attempt to block our ability to complete our initial business combination, particularly in connection with a business combination      
 with a target that requires as a closing condition that we have a minimum net worth or a certain amount of cash. However, we           
 would not be restricting our shareholders’ ability to vote all of their shares (including all shares held by those shareholders        
 that hold more than 15% of the shares sold in this offering) for or against our initial business combination.                          |

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| Release                                                                    
 of funds in trust account on closing of our initial business combination   |     | On the completion of our initial business combination, the funds held in the trust                                                          
 account will be used to pay amounts due to any public shareholders who exercise their redemption rights as described above under            
 “Redemption rights for public shareholders upon completion of our initial business combination,” to pay all or                              
 a portion of the consideration payable to the target or owners of the target of our initial business combination and to pay other           
 expenses associated with our initial business combination. If our initial business combination is paid for using equity or debt securities, 
 or not all of the funds released from the trust account are used for payment of the consideration in connection with our initial            
 business combination, we may apply the balance of the cash released to us following the closing from the trust account for general          
 corporate purposes, including for maintenance or expansion of operations of post-transaction businesses, the payment of principal           
 or interest due on indebtedness incurred in completing our initial business combination, to fund the purchase of other companies            
 or for working capital or other purposes.                                                                                                   |
| Redemption of public                                                       
 shares and distribution and liquidation if no initial business combination |     | Our articles will                                                                                                                           
 provide that we will have only the duration of the completion window to complete our initial business combination. If we are                
 unable to complete our initial business combination within the completion window, we will, as promptly as reasonably possible               
 but not more than ten business days thereafter, redeem the public shares