Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 223

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 223
---
 nominees 
 as a group.                                                 |

Unless otherwise indicated, we
believe that all persons named in the table have sole voting and investment power with respect to all of our ordinary shares beneficially
owned by them. The following table does not reflect record or beneficial ownership of the private placement warrants as these warrants
are not exercisable within 60 days of the date of this prospectus.

In November 2024, our sponsor
and sponsor affiliates paid $23,956.52 for an aggregate of 6,887,500 founder shares (up to 937,500 of which will be surrendered to us
for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment option
is exercised) and a consultant paid $1,043.48 for an aggregate of 300,000 founder shares (none of which are subject to forfeiture in
connection with the exercise of the over-allotment option), for a total of 7,187,500 founder shares issued for an aggregate purchase
price of $25,000, or approximately $0.003 per share. The “sponsor affiliates” include Harry You, who acts as our Chairman
of the board of directors and the managing member of the Sponsor, and Robert You, adult son of Harry You. Both Messrs. You directly own
membership interests in our sponsor. Out of the total 6,887,500 founder shares held by our sponsor and sponsor affiliates, the sponsor,
Harry You and Robert You each directly holds 2,575,000, 2,300,000 and 2,012,500 founder shares, respectively, each purchased at approximately
$0.003 per share. Prior to the initial investment in the company of $25,000 by the initial shareholders, we had no assets, tangible or
intangible. The purchase price of the founder shares was determined by dividing the amount of cash contributed to the company by the
number of founder shares issued. The number of founder shares outstanding was determined based on the expectation that the total size
of this offering would be a maximum of 28,750,000 units if the underwriters’ over-allotment option is exercised in full, and therefore
that such founder shares would represent 20% of the outstanding shares after this offering. Up to 937,500 of the founder shares held
by the sponsor and sponsor affiliates will be forfeited depending on the extent to which the underwriters’ over-allotment option
is