Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 227

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 227
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 | % |
| Robert You(4)                             |     |                                        | 2,012,500 |     |            | 28.0 | % |     |                                        | 1,750,000 |     |            |  5.6 | % |

| * | Less than one percent. |

<div align='center'>155</div>

| (1) | Unless otherwise noted, the business address of each of the                                                                                
 following is 1180 North Town Center Drive, Suite 100, Las Vegas, Nevada 89144.                                                             |
| (2) | Interests shown consist solely of founder shares. Before Offering,                                                                         
 includes 2,575,000 shares directly held by Berto Acquisition Sponsor LLC and 2,300,000 shares held by Harry L. You’s Roth IRA,             
 and includes 675,000 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment               
 option is exercised. After Offering, assumes that the overallotment option is not exercised and all 675,000 founder shares subject         
 to forfeiture are forfeited.                                                                                                               |
| (3) | Berto Acquisition Sponsor LLC is the record holder of the                                                                                  
 2,575,000 shares reported herein. Harry L. You is the sole managing member of Berto Acquisition Sponsor LLC. Harry L. You has voting       
 and investment discretion with respect to the ordinary shares held of record by Berto Acquisition Sponsor LLC. Before Offering, includes   
 375,000 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised.       
 After Offering, assumes that the overallotment option is not exercised and all 375,000 founder shares subject to forfeiture are forfeited. |
| (4) | Includes shares held by Robert You’s Roth IRA. Before                                                                                      
 Offering, includes 262,500 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment         
 option is exercised. After Offering, assumes that the overallotment option is not exercised and all 262,500 founder shares subject         
 to forfeiture are forfeited.                                                                                                               |

Immediately after this offering,
our initial shareholders will collectively beneficially own 20% of the then issued and outstanding ordinary shares (assuming they do
not purchase any units in this offering).

Our sponsor has
committed, pursuant to a written agreement, to purchase an aggregate of 3,500,000 private