Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 68

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 68
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 result of our breach or otherwise), we might
not have sufficient funds to continue searching for, or conduct due diligence with respect to, a target business.

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In the event that our offering
expenses exceed our estimate of $720,000, we may fund such excess with funds not to be held in the trust account. In such case, unless
funded by the proceeds of loans available from our sponsor, its affiliates or our management team, the amount of funds we intend to be
held outside the trust account would decrease by a corresponding amount. Conversely, in the event that the offering expenses are less
than our estimate of $720,000, the amount of funds we intend to be held outside the trust account would increase by a corresponding amount.
The amount held in the trust account will not be impacted as a result of such increase or decrease. If we are required to seek additional
capital, we would need to borrow funds from our sponsor, management team or other third parties to operate or may be forced to liquidate.
Neither our sponsor, members of our management team nor any of their affiliates is under any obligation to advance funds to us in such
circumstances. Any such advances would be repaid only from funds held outside the trust account or from funds released to us upon completion
of our initial business combination. 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. 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. If we are unable to complete our initial business combination
because we do not have sufficient funds available to us, we will be forced to liquidate the trust account. Consequently, our public shareholders
may only receive an estimated $10.00 per share, or possibly less, on our redemption of our public shares.

If third parties bring claims against us, the proceeds held in the trust account could be reduced and the per- share redemption amount received by shareholders may be less than $10.00 per share.

Our placing of funds in the
trust account may