Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 298

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 298
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 transferees as described herein under the section of this prospectus entitled “Principal Shareholders — Restrictions on Transfers of Founder Shares and Private Placement Warrants”.

Prior to this offering, there
has been no public market for our securities. Consequently, the initial public offering price for the units was determined by negotiations
between us and the representatives. The determination of our per unit offering price was more arbitrary than would typically be the case
if we were an operating company. Among the factors considered in determining the initial public offering price were the history and prospects
of companies whose principal business is the acquisition of other companies, prior offerings of those companies, our management, our
capital structure, and currently prevailing general conditions in equity securities markets, including current market valuations of publicly
traded companies considered comparable to our company. We cannot assure you, however, that the price at which the units, ordinary shares
or warrants will sell in the public market after this offering will not be lower than the initial public offering price or that an active
trading market in our units, ordinary shares or warrants will develop and continue after this offering.

Listing

We intend to apply to list our
units on Nasdaq, under the symbol “TACOU.” We expect that our units will be listed on Nasdaq commencing on or promptly after
the date of this prospectus, and, once the ordinary shares and warrants begin separate trading, to have our ordinary shares and warrants
listed on Nasdaq under the symbols “TACO” and “TACOW”, respectively. We cannot guarantee that our securities
will be approved for listing on Nasdaq.

Discounts

The following table shows the
underwriting discounts and commissions that we are to pay to the underwriters in connection with this offering. These amounts are shown
assuming both no exercise and full exercise of the underwriters’ over-allotment option.

|                               |     | Per Unit       
 Without        
 Over-allotment |       |     | With           
 Over-allotment |       |     | Total          
 Without        
 Over-allotment |            |     | With           
 Over-allotment |            |
|:------------------------------|:----|:---------------|------:|:----|:---------------|------:|:----|:---------------|-----------:|:----|:---------------|-----------:|
| Underwriting Discounts        
 and Commissions paid by us(1) |     | $              | 0.444 |     | $              | 0.437 |     |