Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 147

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 147
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 to redemption and will be accounted for as a liability pursuant to ASC 480 if not fully exercised 
 at the time of the initial public offering. The table above assumes that the option has either    
 been fully exercised or has expired with no exercise to purchase additional units, thus the       
 value of over-allotment liability in both scenario is $0.                                         |

| (3) | If we seek shareholder                                                                                                                    
 approval of our initial business combination and we do not conduct redemptions in connection with our initial business combination        
 pursuant to the tender offer rules, our sponsor, initial shareholders, directors, executive officers, advisors or their affiliates        
 may purchase shares or public warrants in privately negotiated transactions or in the open market either prior to or following the        
 completion of our initial business combination. In the event of any such purchases of our shares prior to the completion of our initial   
 business combination, the number of ordinary shares subject to redemption will be reduced by the amount of any such purchases, increasing 
 the pro forma NTBV. See “Proposed Business — Effecting Our Initial Business Combination — Permitted Purchases                             
 of Our Securities.”                                                                                                                       |

| (4) | For purposes of presenting                                                                                                        
 the maximum redemption scenario, we have reduced our pro forma net tangible book value after this offering (assuming no exercise  
 of the underwriters’ option to purchase additional shares) by $250,000,000 because holders of up to approximately 100% of our     
 public shares may redeem their shares for a pro rata share of the aggregate amount then on deposit in the trust account at a per  
 share redemption price equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds 
 held in the trust account less taxes paid or payable, divided by the number of then issued and outstanding public shares, subject 
 to the limitations and on the conditions described herein.                                                                        |

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The following table sets forth information with respect to our initial shareholders and the public shareholders:

|                     |     | Shares Purchased 
 Number           |            |     | Percentage |        |   |     | Total Consideration 
 Amount              |             |     | Percentage |        |   |     | Average Price 
 per Share     |       |
|:--------------------|:----|:-----------------|-----------:|:----|:-----------|-------:|:--|:----|:--------------------|------------:|:----|:-----------|-------:|:--|:----|: