Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 189

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 189
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 shares have not already been voted at the shareholder meeting related to our initial business combination. Our sponsor, officers, directors, advisors or any of their affiliates will select which shareholders to purchase shares from based on a negotiated price and number of shares and any other factors that they may deem relevant and will only purchase shares if such purchases comply with Regulation M under the Exchange Act and the other federal securities laws. Our sponsor, officers, directors and/or their affiliates will be restricted from making purchases of shares if the purchases would violate Section 9(a)(2) or Rule 10b-5 of the Exchange Act. We expect any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such purchases are subject to such reporting requirements.

Our sponsor, initial shareholders, directors, officers and their affiliates will be restricted from making purchases of shares if the purchases would violate Section 9(a)(2) or Rule 10b-5 of the Exchange Act. Any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such purchasers are subject to such reporting requirements. Additionally, in the event our sponsor, initial shareholders, directors, officers and their affiliates were to purchase public shares or warrants from public shareholders, such purchases would be structured in compliance with the requirements of Rule 14e-5 under the Exchange Act including, in pertinent part, through adherence to the following:

| ● | our                                                                                                                                      
 registration statement/proxy statement filed for our business combination transaction would disclose the possibility that our sponsor,   
 initial shareholders, directors, officers, advisors and their affiliates may purchase public shares or warrants from public shareholders 
 outside the redemption process, along with the purpose of such purchases;                                                                |

| ● | if                                                                                                                               
 our sponsor, initial shareholders, directors, officers, advisors and their affiliates were to purchase public shares or warrants 
 from public shareholders, they would do so at a price no higher than the price offered through our redemption process;           |

| ● | our                                                                                                                                  
 registration statement/proxy statement filed for our business combination transaction would include a representation that any of     
 our securities purchased by our sponsor, initial shareholders, directors, officers, advisors and their affiliates would not be voted 
 in favor of approving the business combination transaction;                                                                          |

| ● | our                                                                                                                                 
 sponsor, initial shareholders, directors, officers and their affiliates would not possess any redemption rights with respect to our 
 securities or, if they do acquire and possess redemption rights, they would waive such rights; and