Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 52

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 52
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 and the ordinary shares underlying such warrants, will not be transferable, assignable or salable by our sponsor or its permitted    
 transferees until 30 days after the completion of our initial business combination. Since our sponsor and executive officers         
 and directors may directly or indirectly own ordinary shares and warrants following this offering, our officers and directors        
 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 because of their financial interest in completing an initial business combination        
 within the completion window.                                                                                                        |

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| Our sponsor                                                                                                                          
 and members of our management team will directly or indirectly own our securities following this                                     
 offering, 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.                                
 Our sponsor and sponsor affiliates (including Harry L. You, our Interim Chief Financial Officer and                                  
 the Executive Chairman of the board of directors) paid a nominal aggregate purchase price of approximately                           
 $0.003 per share for the founder shares held by it. Accordingly, our management team, which owns                                     
 interests in our sponsor and includes member directly owns founder shares, may be more willing to                                    
 pursue a business combination with a riskier or less-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 design