Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 53

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 53
---
 independent directors, would obtain an        
 opinion from an independent investment banking firm which is a member of FINRA or another independent entity that commonly renders    
 valuation opinions stating that the consideration to be paid by us in such an initial business combination is fair to our company     
 from a financial point of view. We are not required to obtain such an opinion in any other context.                                   |

<div align='center'>42</div>

| Indemnity |     | Our sponsor has agreed that it will be                                                          
 liable to us if and to the extent any claims by a third party for services rendered or products 
 sold to us (except for the company’s independent auditors), or a prospective target             
 business with which we have entered into a written letter of intent, confidentiality or similar 
 agreement or business combination agreement, reduce the amount of funds in the trust account    
 to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public        
 share held in the trust account as of the date of the liquidation of the trust account, if      
 less than $10.00 per share due to reductions in the value of the trust assets, less taxes       
 paid or payable and up to $100,000 of interest to pay dissolution expenses, provided that       
 such liability will not apply to any claims by a third party or prospective target business     
 who executed a waiver of any and all rights to the monies held in the trust account (whether    
 or not such waiver is enforceable) nor will it apply to any claims under our indemnity of       
 the underwriters of this offering against certain liabilities, including liabilities under      
 the Securities Act. However, we have not asked our sponsor to reserve for such indemnification  
 obligations, nor have we independently verified whether our sponsor has sufficient funds        
 to satisfy its indemnity obligations and believe that our sponsor’s only assets are             
 securities of our company. Therefore, we cannot assure you that our sponsor would be able       
 to satisfy those obligations. As a result, if any such claims were successfully made against    
 the trust account, the funds available for our initial business combination and redemptions     
 could be reduced to less than $10.00 per public share. None of our officers or directors        
 will indemnify us for claims by third parties including, without limitation, claims by vendors  
 and prospective target business.                                                                |

| Additional Financings |     | We                                                                                                                 
 intend to effectuate our initial business combination using cash from the proceeds of this offering, the