Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 6

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 6
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 of this offering. See the section titled “ Risk Factors — The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and the value of the founder shares following completion of our initial business combination is likely to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such time is substantially less than $10.00 per share.” We will
also pay an affiliate of our sponsor for office space and administrative services provided to members of our management team in an amount
equal to $15,000 per month. Our sponsor may loan us up to $300,000 under an unsecured, non-interest bearing promissory note for offering-related
and organizational expenses. The loan is due at the earlier of June 30, 2025 or the closing of this offering and is anticipated
to be repaid upon completion of this offering. Our sponsor or an affiliate of our sponsor or certain of our officers and directors may
loan us funds to finance transaction costs in connection with an intended initial business combination. Such loans may be convertible
into private placement warrants of the post-business combination entity at a price of $1.00 per warrant at the option of the lender.
The issuance of shares upon the exercise of such warrants may result in material dilution to our public shareholders. See the section titled “ Summary — Our Sponsor” for more information regarding, among other things, the amount of compensation and securities received or to be received by our sponsor, its affiliates and our officers and directors.

The following table illustrates
the difference between the public offering price and our net tangible book value per share, as adjusted to reflect various potential
redemption levels that may occur in connection with the closing of our initial business combination, which we refer to as Adjusted NTBVPS,
on a pro forma basis to give effect to this offering and the issuance of the private placement shares, assuming no exercise of the over-allotment
option and exercise of the over-allotment option in full. Adjusted NTBVPS excludes the effect of the consummation of our initial business
combination or any related transactions or expenses. See the section titled “ Dilution” for more information.

| Offering                                        
 Price of                                        
 $10.00,                                         
 No Redemptions                                  
 Adjusted                                        
 NTBV                                            
 Assuming Full Exercise of Over-Allotment Option |      |