Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 52

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 52
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-established target business than would be the                                   
 case if our sponsor and sponsor affiliates had paid the same per share price for the founder shares                                  
 as our public shareholders paid for their public shares.                                                                             
 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.                                                         |

| We are not prohibited                                                                                                                 
 from pursuing an initial business combination with a company that is affiliated with our sponsor, executive officers or complete      
 the business combination through a joint venture or other form of shared ownership with our sponsor, executive officers or directors; 
 accordingly, such affiliated person(s) 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 affiliated person(s) would have interests   
 different from our public shareholders and would likely not receive any financial benefit unless we consummated such business         
 combination. In the event we seek to complete an initial business combination with a target that is an affiliate (as defined          
 in our articles) of our sponsor, executive officers or directors, we, or a committee of