Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 143

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 143
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 our initial business combination. However, if our estimate of the costs of undertaking in-depth due diligence and negotiating a business
combination is less than the actual amount necessary to do so, we may be required to raise additional capital, the amount, availability
and cost of which is currently unascertainable. If we are required to seek additional capital, we could seek such additional capital
through loans or additional investments from our sponsor, members of our management team or any of their affiliates, but such persons
are not under any obligation to advance funds to, or invest in, us.

Subsequent to the closing of
this offering, we will pay our sponsor and/or its affiliates or designees an aggregate of $15,000 per month for office space, secretarial
and administrative services provided to members of our management team. Upon completion of our initial business combination or our liquidation,
we will cease paying these monthly fees.

Prior to the closing of this
offering, our sponsor has agreed to loan us up to $300,000 to be used for offering related and organizational expenses of this offering.
These loans are non-interest bearing, unsecured and are due at the earlier of June 30, 2025 or the closing of this offering. The
loan will be repaid upon the closing of this offering out of the $720,000 of offering proceeds that has been allocated to the payment
of offering expenses other than underwriting commissions. In the event that offering expenses are less than set forth in this table, any
such amounts will be used for post-closing working capital expenses.

In addition, in order to finance
transaction costs in connection with an intended initial business combination, our sponsor or an affiliate of our sponsor or certain
of our officers and directors may, but are not obligated to, loan us funds as may be required. If we complete our initial business combination,
we would repay such loaned amounts.

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In the event that our initial
business combination does not close, we may use a portion of the working capital held outside the trust account to repay such loaned
amounts but no proceeds from our trust account would be used to repay such loaned amounts. 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. Except as set