Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 317

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 317
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amation, share exchange, asset acquisition, share purchase, reorganization or similar
business combination with one or more businesses that the Company has not yet identified (the “Initial Business Combination”).
The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended,
or the “Securities Act”, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”).

As of December 31, 2024, the Company had
not yet commenced operations. All activity for the period from July 15, 2024 (inception) through December 31, 2024 relates
to the Company’s formation and the proposed initial public offering (“Proposed Public Offering”), which is described
below. The Company will not generate any operating revenues until after the completion of its Initial Business Combination, at
the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the
Proposed Public Offering. The Company has selected December 31 as its fiscal year end.

The Company’s sponsor is Berto Acquisition
Sponsor LLC, a Cayman Islands limited liability company (the “Sponsor”).

Proposed Financing

The Company’s ability to commence operations
is contingent upon obtaining adequate financial resources through the Proposed Public Offering (see Note 3) of 25,000,000 units (the
“Units”) (or 28,750,000 Units if the underwriters’ over-allotment option is exercised in full) at $10.00 per unit,
and the sale of 3,500,000 Private Placement Warrants, irrespective of whether the overallotment is exercised, to the Sponsor (“Private
Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement that will close simultaneously with
the Proposed Public Offering (see Note 4). Each Unit consists of 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