Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 315

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 315
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 to make up to three demands and have “piggyback” registration rights.
The Company will bear the expenses incurred in connection with the filing of any such
registration statements.

<div align='center'>F-13

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Administrative Support Agreement

Commencing on the date of the Proposed Public Offering, the Company will agree to reimburse the Sponsor or an affiliate thereof in an amount
equal to $20,000 per month for office space, utilities and secretarial and administrative support.
Upon completion of the Initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. [Payment for such admin services to the Sponsor will be deferred and payable upon
closing of a Business Combination and will only be paid out of funds remaining outside
of Trust Account.]

The Sponsor, executive officers and directors, or any of their respective affiliates
will be reimbursed for any out-of-pocket expenses incurred in connection with activities on the Company’s behalf such as identifying potential target businesses and performing due diligence
on suitable Business Combinations. The Company may pay cash compensation to its independent directors for services rendered to the Company. Additionally, the Company may pay consulting, success or finder fees to its independent directors, advisors, or their respective affiliates in connection with
the consummation of the Initial Business Combination. The Company’s audit committee will review on a quarterly basis all payments that were made to
the Sponsor, executive officers or directors, or the Company’s or their affiliates.

Related Party Loans

Promissory Note

The Company and the Sponsor entered into a loan agreement on August 23, 2024, which was later amended on December 31, 2024, whereby the Sponsor agreed to loan the Company an aggregate of up to $300,000 to
cover expenses related to the Proposed Public Offering pursuant to a promissory note (the “Note”). This loan is non-interest bearing and payable on the earlier of June 30, 2025, or the date on which the Company consummates the Proposed Public Offering. As of December 31, 2024, the Company had approximately $34,000 of borrowings under the Note.

Working Capital Loans

In addition, in order to finance transaction costs in connection with its Initial
Business Combination, the Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the