Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 146

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 146
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 up to approximately 100% of our     
 public shares may redeem their shares for a pro rata share of the aggregate amount then on deposit in the trust account at a per  
 share redemption price equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds 
 held in the trust account less taxes paid or payable, divided by the number of then issued and outstanding public shares, subject 
 to the limitations and on the conditions described herein.                                                                        |

<div align='center'>101</div>

The following table sets forth information with respect to our initial shareholders and the public shareholders:

|                     |     | 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