Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 149

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 149
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<div align='center'>101

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 $10.00 per unit) and the sale of 7,750,000 private placement warrants for $7,750,000 (or $1.00 per warrant) and the application of the estimated net proceeds derived from the sale of such securities:

|                                                                                                                                       |     | December 31, 
 2024         |          |   |     |                |             |   |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|---------:|:--|:----|:---------------|------------:|:--|
|                                                                                                                                       |     | Actual       |          |   |     | As Adjusted(1) |             |   |
| Notes payable to related                                                                                                              
 party(2)                                                                                                                              |     | $            |   34,043 |   |     | $              |           - |   |
| Deferred underwriting fees                                                                                                            |     |              |        - |   |     |                |  10,000,000 |   |
| Over-allotment                                                                                                                        
 liability(3)                                                                                                                          |     |              |        - |   |     |                |           - |   |
| Ordinary shares subject to possible                                                                                                   
 redemption, -0- and 25,000,000 shares are subject to possible redemption, actual and as adjusted, respectively(4)                     |     |              |        - |   |     |                | 250,000,000 |   |
| Preference shares, $0.0001 par value;                                                                                                 
 5,000,000 shares authorized; none issued and outstanding, actual and as adjusted                                                      |     |              |        - |   |     |                |           - |   |
| Ordinary shares, $0.0001 par value,                                                                                                   
 550,000,000 shares authorized; 7,187,500 and 6,250,000 shares issued and outstanding, actual and as adjusted, respectively (excluding 
 -0- and 25,000,000 shares subject to possible redemption, actual and as adjusted, respectively)                                       |     |              |      719 |   |     |                |         626 |   |
| Additional paid