Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 67

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 67
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 this date may be up to two business days prior to the scheduled vote on the proposal to
approve the initial business combination. In addition, if we conduct redemptions in connection with a shareholder vote, we intend to
require a public shareholder seeking redemption of its public shares to also submit a written request for redemption to our transfer
agent two business days prior to the scheduled vote in which the name of the beneficial owner of such shares is included. In the event
that a shareholder fails to comply with these or any other procedures disclosed in the proxy or tender offer materials, as applicable,
its shares may not be redeemed. See the section of this prospectus entitled “Proposed Business — Manner of Conducting Redemptions.”

You will not be entitled to protections normally afforded to investors of other blank check companies subject to Rule 419 of the Securities Act.

Since the net proceeds of this
offering and the sale of the private placement warrants are intended to be used to complete one or more initial business combinations
with a target business or businesses that has not been selected, we may be deemed to be a “blank check” company under the
United States securities laws. However, because we will be listed on a national securities exchange meeting certain quantitative requirements
set out in Rule 3a51-1(a)(2) of the Exchange Act, we are exempt from rules promulgated by the SEC to protect investors in blank
check companies, such as Rule 419. Accordingly, investors will not be afforded the benefits or protections of those rules. Among
other things, this means our units will be immediately tradable and we will have a longer period of time to complete our respective initial
business combinations than do companies subject to Rule 419.

Moreover, if this offering
were subject to Rule 419, that rule would prohibit the release of any interest earned on funds held in the trust account to us unless
and until the funds in the trust account were released to us in connection with our completion of an initial business combination. For
a more detailed comparison of our offering to offerings that comply with Rule 419, please see “Proposed Business — Comparison of This Offering to Those of Blank Check Companies Subject to Rule 419.”

However, if we are not able
to list our ordinary shares on Nasdaq or any other national stock exchange, and if we fail to have net tangible assets of at least $5,000,001,
we may be required to comply with the “penny stock rules” and this could negatively affect