Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 179

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 179
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 Owned        |           |     | Approximate 
 Percentage  
 of          
 Outstanding 
 Units       |     |   |     | Corresponding     
 Private Placement 
 Warrants of the   
 Company to be     
 Held through the  
 Sponsor           |           |
| Harry                           
 L. You1                         |     |              |         - |     |             |    - |   |     |                                                        |         - |     |              | 3,500,000 |     |             | 100 | % |     |                   | 3,500,000 |
| Robert                          
 You                             |     |              | 1,345,000 |     |             | 52.2 | % |     |                                                        | 1,345,000 |     |              |         - |     |             |   - |   |     |                   |         - |
| Other                           
 non-managing sponsor investors4 |     |              | 1,230,000 |     |             | 47.8 | % |     |                                                        | 1,230,000 |     |              |         - |     |             |   - |   |     |                   |         - |

| 1. | Harry L. You is the managing                                 
 member of the sponsor and directs its day to day operations. |

| 2. | The total outstanding Class                                                                   
 X Units of the sponsor represent an interest in 2,575,000 founder shares held by the Sponsor. |

| 3. | The total outstanding Class                                                                                     
 Y Units of the sponsor represent an interest in 3,500,000 private placement warrants to be held by the Sponsor. |

| 4. | We expect that certain                                                                                                               
 non-managing sponsor investors [(one of whom will be our director and none of whom are affiliated with each other or with our        
 officers,)] will purchase up to 1,230,000 Class X Units at a price of $2.50 to $5.00 per unit, in private placements that will close 
 simultaneously with the closing of this offering.                                                                                    |

Class X Units represent interests
in our founder shares held by our sponsor. Class Y Units represent interests in our private placement warrants held by our sponsor. The
Class X Units and Class Y Units do not confer on the holders voting or other rights to direct or manage our company. The direction and
management of our company is vested in the board of directors and management team pursuant to our articles.

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