Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 179

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 179
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100 | % |     |                   | 3,500,000 |
| Robert                          
 You                             |     |              | 1,345,000 |     |             | 52.2 | % |     |                                                        | 1,345,000 |     |              |         - |     |             |   - |   |     |                   |         - |
| Other                           
 non-managing sponsor investors4 |     |              | 1,230,000 |     |             | 47.8 | % |     |                                                        | 1,230,000 |     |              |         - |     |             |   - |   |     |                   |         - |

| 1. | Harry L. You is the managing                                 
 member of the sponsor and directs its day to day operations. |

| 2. | The total outstanding                                                                               
 Class Y Units of the sponsor represent an interest in 2,575,000 founder shares held by the Sponsor. |

| 3. | The total outstanding                                                                                                 
 Class X Units of the sponsor represent an interest in 3,500,000 private placement warrants to be held by the Sponsor. |

| 4. | We expect that certain                                                                                                                  
 non-managing sponsor investors (one of whom will be our director and none of whom are affiliated with each other or with our officers,) 
 will purchase up to 1,230,000 Class Y Units at a price of $2.50 to $5.00 per unit, in private placements that will close simultaneously 
 with the closing of this offering.                                                                                                      |

Class Y Units represent interests
in our founder shares held by our sponsor. Class X Units represent interests in our private placement warrants held by our sponsor. The
Class X Units and Class Y Units do not confer on the holders voting or other rights to direct or manage our company. The direction and
management of our company is vested in the board of directors and management team pursuant to our articles.

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The following table sets forth the payments to be received by our sponsor and its affiliates from us prior to or in connection with the completion of our initial business combination and the securities issued and to be issued by us to our sponsor or its affiliates:

| Entity                                                                                  |     | Amount                                                                                                                               
 of Compensation to be Received                                                                                                       
 or                                                                                                                                   
 Securities Issued or to be Issued                                                                                                    |     | Consideration                                                                                                                      
 Paid or to be Paid