Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 70

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 70
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 the completion window, it could limit the amount available to fund our search for a target business or businesses and complete our initial business combination, and we will depend on loans from our sponsor or management team to fund our search and to complete our initial business combination.

Of the net proceeds of this
offering and the sale of private placement warrants, only $1,430,000 will be available to us initially outside the trust account to fund
our working capital requirements. We believe that, upon closing of this offering, the funds available to us outside of the trust account,
together with funds available from loans from our sponsor, its affiliates or our management team will be sufficient to allow us to operate
for at least the duration of the completion window; however, we cannot assure you that our estimate is accurate, and our sponsor, its
affiliates or our management team are under no obligation to advance funds to us in such circumstances. Of the funds available to us,
we could use a portion of the funds available to us to pay fees to consultants to assist us with our search for a target business. We
could also use a portion of the funds as a down payment or to fund a “no-shop” provision (a provision in letters of intent
or merger agreements 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 a letter of intent or merger agreement where we paid for the right to receive exclusivity
from a target business and were subsequently required to forfeit such funds (whether as a result of our breach or otherwise), we might
not have sufficient funds to continue searching for, or conduct due diligence with respect to, a target business.

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In the event that our offering
expenses exceed our estimate of $720,000, we may fund such excess with funds not to be held in the trust account. In such case, unless
funded by the proceeds of loans available from our sponsor, its affiliates or our management team, the amount of funds we intend to be
held outside the trust account would decrease by a corresponding amount. Conversely, in the event that the offering expenses are less
than our estimate of $720,000, the amount of funds we intend to be held outside the trust account would increase by a corresponding amount.
The amount held in the trust account will