Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 146

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 146
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            |  99.99 | % |     | $             | 10.00 |
|                     |     |                  | 31,250,000 |     |            | 100.00 | % |     | $                   | 250,025,000 |     |            | 100.00 | % |     |               |       |

| (1) | Assumes that 937,500 founder                                                                                                       
 shares are forfeited after the closing of this offering in the event the underwriters do not exercise their over-allotment option. |

In addition to the sources
of potential dilution discussed herein, we note that there are additional possible sources of dilution and the extent of such dilution
that non-redeeming public shareholders could experience in connection with the closing of the initial business combination may be uncertain,
due to the uncertainty associated with the occurrence or the amount of securities that may be issued pursuant to such occurrence, including
arising from: (i) the issuance of additional ordinary shares, including founder shares, upon the consummation of this offering if we increase
the size of this offering, (ii) the issuance of additional securities as we may seek an initial business combination with a target company
with an enterprise value greater than the net proceeds of the offering, (iii) any loans or additional investments from our sponsor, members
of our management team or any of their affiliates or designees, including the issuance of warrants upon conversion of working capital
loans, (iv) any ordinary shares, preferred shares or debt securities that may be issued to third parties pursuant to any equity financing
or debt financing in connection with our initial business combination, (v) the issuance of additional ordinary shares upon cashless exercise
of private placement warrants, and (vi) the reservation and issuance of any securities under an employee incentive plan after completion
of our initial business combination. For further discussions on potential sources of dilutions and potential risks associated thereof,
see “Risk Factor — We may issue additional ordinary or preferred shares to complete a business combination or under an employee incentive plan after completion of our initial business combination. Any such issuances would dilute the interest of our shareholders and likely present other risks.”

<div align='center'>102

CAPITALIZATION</div>

The following table sets forth
our capitalization at December 31, 2024 and as adjusted to give effect to the sale of our 25,000,000 units in this offering for
$250,000,000 (or