Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 154

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 154
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 and from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review
corporate documents and material agreements of prospective target businesses, and structure, negotiate and complete a business combination.

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We do not believe we will need
to raise additional funds following this offering in order to meet the expenditures required for operating our business prior to our
initial business combination. However, if our estimates of the costs of identifying a target business, undertaking in-depth due diligence
and negotiating an initial business combination are less than the actual amount necessary to do so, we may have insufficient funds available
to operate our business prior to our initial business combination. We have not selected any specific business combination target but
may target businesses with enterprise values that are greater than what we could acquire with the net proceeds of this offering and the
sale of the private placement warrants. As a result, we may need to obtain additional financing either to complete our initial business
combination or because we become obligated to redeem a significant number of our public shares upon completion of our initial business
combination, in which case we may issue additional securities or incur debt in connection with such business combination. In order to
fund working capital deficiencies or finance transaction costs in connection with an intended initial business combination, our sponsor
or an affiliate of our sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required.
If we complete our initial business combination, we would repay such loaned amounts. In the event that our initial business combination
does not close, we may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds
from our trust account would be used for such repayment. Up to $1,500,000 of such working capital loans may be convertible into warrants
of the post business combination entity at a price of $1.00 per warrant at the option of the lender. The warrants would be identical
to the private placement warrants. The terms of such loans, if any, have not been determined and no written agreements exist with respect
to such loans. Prior to the completion of our initial business combination, we do not expect to seek loans from parties other than our
sponsor or an affiliate of our sponsor as we do not believe third parties will be willing to loan such funds and provide a waiver against
any and all rights to seek access to funds in our trust account.

We expect our primary liquidity
requirements during that period