Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 112

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 112
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, acting as a placement agent in a private offering or arranging
debt financing. We may pay such underwriter or its affiliate fair and reasonable fees or other compensation that would be determined
at that time in an arm’s length negotiation; provided that no agreement will be entered into with any of the underwriters
or their respective affiliates and no fees or other compensation for such services will be paid to any of the underwriters or their respective
affiliates prior to the date that is 60 days from the date of this prospectus, unless such payment would not be deemed underwriters’
compensation in connection with this offering. The underwriters’ or their respective affiliates’ financial interests that
are tied to the consummation of a business combination transaction may give rise to potential conflicts of interest in providing any
such additional services to us, including potential conflicts of interest in connection with the sourcing and consummation of an initial
business combination.

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Since our sponsor, sponsor affiliates, officers and directors, any other holder of our founder shares, including any non-managing sponsor investors, and the underwriters will lose their entire investment in us if our initial business combination is not completed (other than with respect to public shares they may acquire during or after this offering), a conflict of interest may arise in determining whether a particular business combination target is appropriate for our initial business combination.

In November 2024, our sponsor
and sponsor affiliates paid $23,956.52 for an aggregate of 6,887,500 ordinary shares (up to 937,500 of which will be surrendered to us
for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment option
is exercised) and a consultant paid $1,043.48 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), for a total of 7,187,500 ordinary shares issued for an aggregate purchase
price of $25,000, or approximately $0.003 per share. The “sponsor affiliates” include Harry You, who acts as our Chairman
of the board of directors and the managing member of the Sponsor, and Robert You, adult son of Harry You and the Vice President of Corporate
Development of the company. Both Messrs. You directly own membership interests in our sponsor. Out of the total 6,887,500 founder shares
held