Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 303

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 303
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 one ordinary share (the “Public Shares”) and one-half of one redeemable warrant (the “Public Warrants”). Each whole warrant, when exercisable, entitles the holder thereof to purchase one
ordinary share at a price of $10.50 per share within the first 12 months following
the closing of an initial business combination or $11.50 per share after the 12-month
anniversary of the closing of the Initial Business Combination (the “Exercise Price”), subject to adjustment as described herein.

Upon the closing of the Proposed Public Offering and private placement, $250.0 million (or $287.5 million if the underwriters’ overallotment option is exercised in full) (see Note 3) will be held in a trust account (the “Trust Account”).

The Trust Account

The funds in the Trust Account will be held only (i) uninvested as cash, (ii) in an interest bearing bank demand deposit
account or other accounts at a bank, or (iii) invested only in U.S. government treasury bills with a maturity of one hundred eighty-five (185) days or less or in money market funds that meet certain conditions under Rule 2a-7 under the Investment Company Act of 1940 and that invest only in direct U.S. government obligations. Funds will remain in the Trust Account until the earlier of
(i) the consummation of the Initial Business Combination or (ii) the distribution of the Trust Account proceeds as described below.

<div align='center'>F-7

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

The Company’s amended and restated memorandum and articles of association will provide that, other
than the permitted withdrawals (as defined below), if any, none of the funds held
in the Trust Account will be released until the earlier of (i) the completion of the Initial Business Combination; (ii) the redemption of any Public Shares, that have been properly submitted in connection
with a shareholder vote to approve an amendment to the Company’s amended and restated memorandum and articles of association not for the purpose of approving, or in conjunction with the consummation of, an Initial Business Combination (A) in a manner that would affect the substance or timing of its obligation to redeem 100% of the Public Shares if it does not complete an Initial
Business Combination within the Combination Period (as defined below) or (B) with