Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 120

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 120
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.0001 per share, and 5,000,000 preference shares, par value $0.0001 per share.
Immediately after this offering, there will be 518,750,000 (assuming that the underwriters have not exercised their over-allotment option
and the forfeiture of 937,500 founder shares and assuming we do not increase or decrease the size of this offering) authorized but unissued
ordinary shares available for issuance.

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We have not selected any specific
business combination target but may target businesses with enterprise values that are greater than what we could acquire with the net
proceeds of this offering and the sale of the private placement warrants. We may need additional financing to complete our initial business
combination, or to fund the operations or growth of the target business, in the form of equity or debt financing. Although we have no
commitment as of the date of this offering, we may issue a substantial number of additional ordinary shares or preference shares to complete
our initial business combination or under an employee incentive plan after completion of our initial business combination. Additionally,
following the closing of the business combination, additional shares may be issued under an employee incentive plan or upon exercise of
any warrants, including private placement warrants that may be issued upon conversion of working capital loans. The issuance of additional
ordinary shares or preference shares:

| ● | may significantly dilute the equity interest of investors 
 in this offering;                                         |

| ● | may subordinate the rights of holders of ordinary shares if                            
 preference shares are issued with rights senior to those afforded our ordinary shares; |

| ● | may have the effect of delaying or preventing a change of                                                   
 control of us by diluting the share ownership or voting rights of a person seeking to obtain control of us; |

| ● | could cause a change in control if a substantial number of                                                                          
 ordinary shares are issued, which may affect, among other things, our ability to use our net operating loss carry forwards, if any, 
 and could result in the resignation or removal of our present officers and directors;                                               |

| ● | may adversely affect prevailing market prices for our units, 
 ordinary shares and/or warrants; and                         |

| ● | may not result in adjustment to the exercise price of our 
 warrants.                                                 |

However, our articles will provide, among other things, that prior
to our initial business combination, we may not issue additional shares that would entitle the holders thereof to (i) receive funds from