Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 152

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 152
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 Nasdaq and other regulatory
fees; $200,000 for director and officer insurance; and approximately $345,000 for general working capital that will be used for miscellaneous
expenses and reserves (excluding administrative fees to our sponsor as discussed below). We will also pay our sponsor $15,000 per month
for office space, secretarial and administrative services provided to members of our management team subsequent to the closing of this
offering. Payment for such administrative services to our sponsor 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.

These amounts are estimates
and may differ materially from our actual expenses. In addition, we could use a portion of the funds not being placed in trust
to pay commitment fees for financing, fees to consultants to assist us with our search for a target business or as a down payment
or to fund a “no-shop” provision (a provision designed to keep target businesses from “shopping” around
for transactions with other companies or investors on terms more favorable to such target businesses) with respect to a particular
proposed business combination, although we do not have any current intention to do so. If we entered into an agreement where we
paid for the right to receive exclusivity from a target business, the amount that would be used as a down payment or to fund a
“no-shop” provision would be determined based on the terms of the specific business combination and the amount of our
available funds at the time. Our forfeiture of such funds (whether as a result of our breach or otherwise) could result in our
not having sufficient funds to continue searching for, or conducting due diligence with respect to, prospective target businesses.

Moreover, we may need
to obtain additional financing to complete our initial business combination, either because the transaction requires more cash
than is available from the proceeds held in our trust account or because we become obligated to redeem a significant number of
our public shares upon completion of the business combination, in which case we may issue additional securities or incur debt in
connection with such business combination. In addition, we intend to target businesses with enterprise values that are greater
than we could acquire with the net proceeds of this offering and the sale of the private placement warrants, and, as a result,
if the cash portion of the purchase price exceeds the amount available from the trust account, net of amounts needed to satisfy
any redemptions by public shareholders, we may be required to seek additional financing to complete such