Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 141

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 141
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 discounts and commissions.                                                                                                   |
| (4) | Includes fees paid to Meteora engaged by the Sponsor in providing                                                                         
 certain marketing analysis services.                                                                                                      |
| (5) | These expenses are estimates only. Our actual expenditures                                                                                
 for some or all of these items may differ from the estimates set forth herein. For example, we may incur greater legal and accounting     
 expenses than our current estimates in connection with negotiating and structuring our initial business combination based upon the        
 level of complexity of such business combination. In the event we identify a business combination target in a specific industry subject   
 to specific regulations, we may incur additional expenses associated with legal due diligence and the engagement of special legal         
 counsel. In addition, our staffing needs may vary and as a result, we may engage a number of consultants to assist with legal and         
 financial due diligence. We do not anticipate any change in our intended use of proceeds, other than fluctuations among the current       
 categories of allocated expenses, which fluctuations, to the extent they exceed current estimates for any specific category of expenses,  
 would not be available for our expenses. The amount in the table above does not include interest available to us from the trust account.  |
| (6) | Includes estimated amounts that may also be used in connection                                                                            
 with our initial business combination to fund a no shop provision and commitment fees for financing.                                      |

| (7) | Subsequent to the closing of this offering, we will                                                                                   
 pay our sponsor and/or its affiliates or designees an aggregate of $15,000 per month for office space, secretarial and administrative 
 services provided to members of our management team. Upon completion of our initial business combination or our liquidation, we will  
 cease paying these monthly fees. Payment for such administrative services will be deferred and payable upon the closing of a Business 
 Combination and will only be paid out of funds remaining outside of Trust Account.                                                    |

Nasdaq rules provide that at
least 90% of the gross proceeds from this offering and the sale of the private placement warrants be deposited in a trust account. Of
the net proceeds we will receive from this offering and the sale of the private placement warrants described in this prospectus, $250,000,000,
or $287,500,000 if the underwriters’ over-allotment option is exercised in full ($10.00 per unit in either case), will be deposited
into a segregated trust account located in the United States at [JP Morgan Chase Bank, N.A.]