Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 319

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 319
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 a price of $10.50 per share within the first 12 months following the closing of an initial business combination
or $11.50 per share after the 12-month anniversary of the closing of the Initial Business Combination (the “Exercise Price”),
subject to adjustment as described herein.

Upon the closing of the Proposed Public Offering
and private placement, $250.0 million (or $287.5 million if the underwriters’ overallotment option is exercised in full)
(see Note 3) will be held in a trust account (the “Trust Account”).

The Trust Account

The funds in the Trust Account will be held
only (i) uninvested as cash, (ii) in an interest bearing bank demand deposit account or other accounts at a bank, or (iii) invested
only in U.S. government treasury bills with a maturity of one hundred eighty-five (185) days or less or in money market funds that
meet certain conditions under Rule 2a-7 under the Investment Company Act of 1940 and that invest only in direct U.S. government
obligations. Funds will remain in the Trust Account until the earlier of (i) the consummation of the Initial Business Combination
or (ii) the distribution of the Trust Account proceeds as described below.

<div align='center'>F-7

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

The Company’s amended and restated memorandum
and articles of association will provide that, other than the permitted withdrawals (as defined below), if any, none of the funds
held in the Trust Account will be released until the earlier of (i) the completion of the Initial Business Combination; (ii) the
redemption of any Public Shares, that have been properly submitted in connection with a shareholder vote to approve an amendment
to the Company’s amended and restated memorandum and articles of association not for the purpose of approving, or in conjunction
with the consummation of, an Initial Business Combination (A) in a manner that would affect the substance or timing of its obligation
to redeem 100% of the Public Shares if it does not complete an Initial Business Combination within the Combination Period (as defined
below) or (B) with respect to any other provision relating to the rights of holders of the Public Shares or pre-Initial Business
Combination activity; and (iii) absent an Initial Business Combination