Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 146

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 146
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|                     |     | Shares Purchased 
 Number           |            |     | Percentage |        |   |     | Total Consideration 
 Amount              |             |     | Percentage |        |   |     | Average Price 
 per Share     |       |
|:--------------------|:----|:-----------------|-----------:|:----|:-----------|-------:|:--|:----|:--------------------|------------:|:----|:-----------|-------:|:--|:----|:--------------|------:|
| Initial             
 Shareholders(1)     |     |                  |  6,250,000 |     |            |   20.0 | % |     | $                   |      25,000 |     |            |   0.01 | % |     | $             | 0.004 |
| Public Shareholders |     |                  | 25,000,000 |     |            |   80.0 | % |     | $                   | 250,000,000 |     |            |  99.99 | % |     | $             | 10.00 |
|                     |     |                  | 31,250,000 |     |            | 100.00 | % |     | $                   | 250,025,000 |     |            | 100.00 | % |     |               |       |

| (1) | Assumes that 937,500 founder                                                                                                       
 shares are forfeited after the closing of this offering in the event the underwriters do not exercise their over-allotment option. |

In addition to the sources
of potential dilution discussed herein, we note that there are additional possible sources of dilution and the extent of such dilution
that non-redeeming public shareholders could experience in connection with the closing of the initial business combination may be uncertain,
due to the uncertainty associated with the occurrence or the amount of securities that may be issued pursuant to such occurrence, including
arising from: (i) the issuance of additional ordinary shares, including founder shares, upon the consummation of this offering if we increase
the size of this offering, (ii) the issuance of additional securities as we may seek an initial business combination with a target company
with an enterprise value greater than the net proceeds of the offering, (iii) any loans or additional investments from our sponsor, members
of our management team or any of their affiliates or designees, including the issuance