Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 329

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 329
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 will close
simultaneously with the Proposed Public Offering. Each Private Warrant, when exercisable, entitles the holder 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, subject to adjustments. Each
Private Placement Warrant will be identical to the Public Warrants and will become exercisable 30 days after the completion of the
Initial Business Combination and will expire after five years after completion of the Initial Business Combination or earlier upon
redemption or liquidation. If the Initial Business Combination is not completed within the Combination Period, the proceeds from the
sale of the Private Placement Warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject
to the requirements of applicable law).

<div align='center'>F-13

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Note 5 — Related Party Transactions

Founder Shares

On November 11, 2024, the Sponsor and
its affiliates purchased $23,957 for an aggregate of 6,887,500 ordinary shares (up to 937,500 of which will be surrendered to the
Company for no consideration depending on the extent to which the underwriters’ over-allotment option is exercised) and a
consultant, Meteora Capital LLC (the “Consultant” or “Meteora”) paid $1,043 for an aggregate of 300,000
ordinary shares (none of which are subject to forfeiture in connection with the exercise of the over-allotment option). These 7,187,500
ordinary shares are referred herein as “Founder Shares”. Of these 7,187,500 Founder Shares, each of the Sponsor, Sponsor’s
affiliates: Harry You and Robert You, and Meteora held 2,575,000 shares (of which 375,000 shares are subject to forfeiture if the
underwriters do not exercise their over-allotment option), 2,300,000 shares (of which 300,000 shares are subject to forfeiture
if the underwriters do not exercise their over-allotment option), 2,012,500 shares (of which 262,500 shares are subject to forfeiture
if the underwriters do not