Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 143

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 143
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 within
the completion window or (B) with respect to any other material provisions relating to the rights of holders of our ordinary shares or
pre-initial business combination activity.

The net proceeds released to
us from the trust account upon the closing of our initial business combination may be used as consideration to pay the sellers of a target
business with which we ultimately complete our initial business combination. If our initial business combination is paid for using equity
or debt securities, or not all of the funds released from the trust account are used for payment of the consideration in connection with
our initial business combination, we may apply the balance of the cash released following the closing from the trust account for general
corporate purposes, including for maintenance or expansion of operations of the post-transaction company, the payment of principal or
interest due on indebtedness incurred in completing our initial business combination, to fund the purchase of other companies or for
working capital or other purposes. There is no limitation on our ability to raise funds through the issuance of equity-linked securities
or through loans, advances or other indebtedness in connection with our initial business combination, including pursuant to forward purchase
agreements or backstop arrangements we may enter into following consummation of this offering. However, our articles provide that, following
this offering and prior to the consummation of our initial business combination, we will be prohibited from issuing additional securities
that would entitle the holders thereof to (i) receive funds from the trust account or (ii) vote as a class with our public shares on
any initial business combination.

We believe that amounts not held
in trust will be sufficient to pay the costs and expenses to which such proceeds are allocated that are payable prior to the closing
of our initial business combination. However, if our estimate of the costs of undertaking in-depth due diligence and negotiating a business
combination is less than the actual amount necessary to do so, we may be required to raise additional capital, the amount, availability
and cost of which is currently unascertainable. If we are required to seek additional capital, we could seek such additional capital
through loans or additional investments from our sponsor, members of our management team or any of their affiliates, but such persons
are not under any obligation to advance funds to, or invest in, us.

Subsequent to the closing of
this offering, we will pay our sponsor and/or its affiliates or designees an aggregate of $15,000 per month for office space, secretarial
and administrative services provided to