Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 139

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 139
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 actual expenditures for some or all of these items may differ from the estimates set forth herein. For example, we may incur greater legal and accounting expenses than our current estimates in connection with negotiating and structuring our initial business combination based upon the level of complexity of such business combination. In the event we identify a business combination target in a specific industry subject to specific regulations, we may incur additional expenses associated with legal due diligence and the engagement of special legal counsel. In addition, our staffing needs may vary and as a result, we may engage a number of consultants to assist with legal and financial due diligence. We do not anticipate any change in our intended use of proceeds, other than fluctuations among the current categories of allocated expenses, which fluctuations, to the extent they exceed current estimates for any specific category of expenses, would not be available for our expenses. The amount in the table above does not include interest available to us from the trust account. |
| (5) | Includes estimated amounts that may also be used in connection with our initial business combination to fund a no shop provision and commitment fees for financing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (6) | 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. 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.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |

Nasdaq rules provide that
at least 90% of the gross proceeds from this offering and the sale of the private placement warrants be deposited in a trust account.
Of the net proceeds we will receive from this offering and the sale of the private placement warrants described in this prospectus, $250,000,000,
or $287,500,000 if the underwriters’ over-allotment option is exercised in full ($10.00 per unit in either case), will be deposited
into a segregated trust account located in the United States at Morgan Stanley with Continental Stock Transfer & Trust Company acting
as trustee, after deducting $1,350,000 in underwriting discounts and commissions payable upon the closing of this offering and an aggregate
of approximately $720,000 to pay fees and expenses in connection with the closing of this offering and for working capital