Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 335

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 335
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 then effective and a current prospectus relating to those ordinary shares is available throughout the 30-day
redemption period, except if the warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration
under the Securities.

In no event will the Company be required to
net cash settle any warrant. If the Company is unable to complete a Business Combination within the Combination Period and the
Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to
their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the
respect to such warrants. Accordingly, the warrants may expire worthless.

If and when the warrants become redeemable
by the Company, it may exercise the redemption right even if the Company is unable to register or qualify the underlying securities
for sale under all applicable state securities laws.

If the Company calls the Public Warrants for
redemption for cash, as described above, the management will have the option to require all holders that wish to exercise Public
Warrants to do so on a “cashless basis.” In determining whether to require all holders to exercise their Public Warrants
on a “cashless basis,” the management will consider, among other factors, the Company’s cash position, the number
of Public Warrants that are outstanding and the dilutive effect on the shareholders of issuing the maximum number of ordinary shares
issuable upon the exercise of the Public Warrants.

Note 8 — Subsequent Events

The Company evaluated subsequent events and
transactions that occurred after December 31, 2024, the balance sheet date, up to February 10, 2025, the date the financial
statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have
required adjustment to or disclosure in the financial statements.

<div align='center'>F-18

25,000,000 Units

Berto Acquisition Corp.

PRELIMINARY PROSPECTUS

[●], 2025

Sole Book-Running Manager

Cohen & Company Capital Markets</div>

Until [●], 2025 (25 days
after the date of this prospectus), all dealers that buy, sell or trade our units, public shares or public warrants, whether or not participating
in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus
when acting