Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 140

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 140
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 or other assumptions that may cause actual
results or performance to be materially different from those expressed or implied by these forward-looking statements. These risks and
uncertainties include, but are not limited to, those factors described under the heading “Risk Factors”. Should one
or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material
respects from those projected in these forward-looking statements. We undertake no obligation to update or revise any forward-looking
statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities
laws.

In addition, statements that
contain “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These statements are
based on information available to us as of the date of this prospectus. Although we believe that this information provides a reasonable
basis for these statements, this information may be limited or incomplete. Our statements should not be read to indicate that we have
conducted an exhaustive inquiry into, or review of, all relevant information. These statements are inherently uncertain, and investors
are cautioned not to unduly rely on these statements.

<div align='center'>94

USE OF PROCEEDS</div>

We are offering 25,000,000 units
at an offering price of $10.00 per unit. We estimate that the net proceeds of this offering together with the funds we will receive from
the sale of the private placement warrants will be used as set forth in the following table.

| Gross proceeds                                                                                                                    |     | Without                
 Over- allotment Option |             |   |     | Over-allotment   
 Option Exercised |             |   |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|:-----------------------|------------:|:--|:----|:-----------------|------------:|:--|
| Gross proceeds from                                                                                                               
 units offered to public(1)                                                                                                        |     | $                      | 250,000,000 |   |     | $                | 287,500,000 |   |
| Gross proceeds from private placement                                                                                             
 warrants offered in the private placement                                                                                         |     | $                      |   3,500,000 |   |     | $                |   3,500,000 |   |
| Total gross                                                                                                                       
 proceeds                                                                                                                          |     | $                      | 253,500,000 |   |     | $                | 291,000,000 |