Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 144

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 144
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 commissions. In the event that offering expenses are less than set forth in this table, any
such amounts will be used for post-closing working capital expenses.

In addition, in order to 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.

<div align='center'>97</div>

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 to repay such loaned amounts. Up to $1,500,000 of such loans may be convertible
into private placement warrants at a price of $1.00 per warrant, at the option of the lender. The warrants would be identical to the
private placement warrants, including as to exercisability and exercise price. Except as set forth above, 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 have until the end of the
completion window to consummate our initial business combination. If we anticipate that we may be unable to consummate our initial business
combination within such 24-month period, we may seek shareholder approval to amend our articles to extend the date by which we must consummate
our initial business combination. If we seek shareholder approval for an extension, holders of public shares will be offered an opportunity
to redeem their shares at a per share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including
interest earned thereon (which interest shall be net of taxes paid or payable), divided by the number of then issued and outstanding
public shares, subject to applicable law.

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DIVIDEND POLICY</div>

We have not paid any cash dividends
on our ordinary shares to date and do not intend to pay cash dividends prior to the completion of our initial business combination. The