Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 340

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 340
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 $0.003 per share. Such securities were issued
in connection with our organization pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.
The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum
of 28,750,000 units if the underwriters’ over-allotment option is exercised in full and therefore that such founder shares would
represent 20% of the outstanding shares after this offering. Up to 937,500 of the founder shares held by our sponsor and sponsor affiliates
will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised.

Our sponsor, sponsor affiliates
and Meteora are each an accredited investor for purposes of Rule 501 of Regulation D. Each of the equity holders in our sponsor
is an accredited investor under Rule 501 of Regulation D. The sole business of our sponsor is to act as the company’s sponsor
in connection with this offering. The limited liability company agreement of our sponsor provides that its membership interests may only
be transferred to our officers or directors or other persons affiliated with our sponsor, or in connection with estate planning transfers.

Our sponsor has committed
to purchase an aggregate of 3,500,000 private placement warrants (including if the underwriters’ over-allotment option is
exercised in full), at a price of $1.00 per warrant, for an aggregate purchase price of $3,500,000. The private placement warrants
will also be worthless if we do not complete our initial business combination. This purchase will take place on a private placement
basis simultaneously with the completion of our initial public offering. This issuance will be made pursuant to the exemption from
registration contained in Section 4(a)(2) of the Securities Act.

Pursuant to the
underwriting agreement, we have agreed to issue 3,750,000 warrants to the representatives or their designees (the “underwriter
warrants”) upon the consummation of our initial public offering as additional compensation. The underwriter warrants will have
the same terms as the private placement warrants, subject to certain restrictions pursuant to FINRA Rule 5110(g)(8) and FINRA 5110(e)(1).

No underwriting discounts or
commissions were or will be paid with respect to such sales.

<div align='center'>II-2</div>

Item 16. Exhibits and Financial Statement S