Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 13

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 13
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 this offering or thereafter); |

| ● | “public                                                                                                                               
 warrants” are to the warrants sold as part of the units in this offering (whether they are purchased in this offering or thereafter); |

| ● | “sponsor”                                                                         
 are to Berto Acquisition Sponsor LLC, a Cayman Islands limited liability company; |

| ● | “sponsor                                     
 affiliates” are Harry L. You and Robert You; |

| ● | “underwriter warrants” are to the                                                                                                 
 warrants to be issued to our representatives or their designees as additional compensation upon the closing of this offering; and |

| ● | “warrants”                                                                       
 are to our public warrants, private placement warrants and underwriter warrants. |

Any forfeiture of shares, and all references to forfeiture of shares, described in this prospectus shall take effect as a surrender of shares for no consideration as a matter of Cayman Islands law. Any share dividend described in this prospectus will take effect as a share capitalization as a matter of Cayman Islands law. Unless we tell you otherwise, the information in this prospectus assumes that the underwriters will not exercise their over-allotment option.

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GENERAL</div>

We are a blank check company
incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific
business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly,
with any business combination target with respect to an initial business combination with us. However, members of our management team
had been or are in discussions with potential business combination partners in their capacity as officers and directors of Coliseum Acquisition
Corp. (which consummated its initial business combination in December 2024) (“Coliseum”), dMY Squared Technology Group,
Inc. (which announced on February 26, 2025 that it had entered into a non-binding letter of intent for a potential business combination)
(“dMY Squared”), dMY Technology Group, Inc. VI (which liquidated in April 2023 without completing a business combination)
(“dMY VI”), dMY Technology Group, Inc. IV (which consummated its initial business combination in December 2021) (“dMY
IV”), dMY Technology Group,