Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 140

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 140
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uly rely on these statements.

<div align='center'>94

USE OF PROCEEDS</div>

We are offering 25,000,000 units
at an offering price of $10.00 per unit. We estimate that the net proceeds of this offering together with the funds we will receive from
the sale of the private placement warrants will be used as set forth in the following table.

| Gross proceeds                                                                                                                    |     | Without                
 Over- allotment Option |             |   |     | Over-allotment   
 Option Exercised |             |   |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|:-----------------------|------------:|:--|:----|:-----------------|------------:|:--|
| Gross proceeds from                                                                                                               
 units offered to public(1)                                                                                                        |     | $                      | 250,000,000 |   |     | $                | 287,500,000 |   |
| Gross proceeds from private placement                                                                                             
 warrants offered in the private placement                                                                                         |     | $                      |   3,500,000 |   |     | $                |   3,500,000 |   |
| Total gross                                                                                                                       
 proceeds                                                                                                                          |     | $                      | 253,500,000 |   |     | $                | 291,000,000 |   |
| Estimated                                                                                                                         
 offering expenses(2)                                                                                                              |     |                        |             |   |     |                  |             |   |
| Underwriting commissions (0.54%                                                                                                   
 of gross proceeds from units offered to public, excluding units sold pursuant to the over-allotment option and excluding deferred 
 portion)(3)                                                                                                                       |     | $                      |   1,350,000 |   |     | $                |   1,350,000 |   |
| Legal fees and expenses                                                                                                           |     |                        |     400,000 |   |     |                  |     400,000 |   |
| Printing and engraving expenses                                                                                                   |     |                        |      15,000 |   |     |                  |      15,000 |   |
| Accounting fees and expenses                                                                                                      |     |                        |      70,000 |   |     |                  |      70,000 |   |
| SEC Expenses                                                                                                                      |     |                        |      69,500 |   |     |                  |      69,500 |   |
| FINRA Expenses