Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 222

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 222
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 business combination, and accordingly, they may have a conflict of interest in determining whether a particular target business is       
 an appropriate business with which to effectuate our initial business combination as such compensation will not be received unless       
 we consummate such business combination. In the event our sponsor or members of our management team provide loans to us to finance       
 transaction costs and/or incur expenses on our behalf in connection with an initial business combination, such persons may have a        
 conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate our         
 initial business combination as such loans may not be repaid and/or such expenses may not be reimbursed unless we consummate such        
 business combination. Additionally, subsequent to the closing of this offering and until the closing of our initial business combination 
 or our liquidation, 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. Since payment for such administrative services       
 will be deferred and payable upon the closing of a business combination and will only be paid out of funds remaining outside of Trust    
 Account, our sponsor and/or its affiliates or designees who are to receive such deferred monthly payment may have similar conflicts      
 of interests. Similarly, if we agree to pay our sponsor, our officers or directors, our advisors, or affiliates thereof consulting,      
 success, advisory, or finder’s fees in order to effectuate the completion of our initial business combination, such persons              
 may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate  
 our initial business combination as any such fee may not be paid unless we consummate such business combination.                         |

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| ● | Our initial shareholders purchased founder shares prior to                                                                              
 the date of this prospectus and our sponsor will purchase private placement warrants in a transaction that will close simultaneously    
 with the closing of this offering. Our initial shareholders have entered into agreements with us, pursuant to which they have agreed    
 to waive their redemption rights with respect to their founder shares and any public shares they hold in connection with the completion 
 of our initial business combination. The other members of our management team have entered into agreements similar to the one entered   
 into by our initial shareholders with respect to any public shares acquired by them in or after this offering. Additionally, our        
 initial shareholders have agreed to waive their rights to liquidating distributions from the trust account with respect