Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 299

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 299
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 $              | 11,100,000 |     | $              | 12,562,500 |

| (1) | Includes                                                                                             
 $0.054 per unit (excluding any units sold pursuant to the underwriters’ option to purchase           
 additional units), or $1,350,000 in the aggregate (whether or not the underwriters’                  
 option to purchase additional units is exercised), payable to the underwriters upon the closing      
 of this offering. Also includes up to $0.39 per unit, or up to $9,750,000 in the aggregate           
 (or up to $11,212,500 if the overallotment option is exercised in full), payable to the underwriters 
 in this offering, for deferred underwriting commissions to be placed in a trust account located      
 in the United States and released to the underwriters only upon the completion of an initial         
 business combination. However, such deferred commissions shall be due solely from amounts            
 remaining in the trust account following all properly submitted shareholder redemptions in           
 connection with the consummation of our initial business combination and less any funds sourced      
 by initial shareholders or any cash remaining in the trust pursuant to structured agreements         
 such as forward purchase agreements, non-redemption agreements, any agreements or arrangements       
 alike, or any other incentivization provided to the shareholders to not to redeem.                   |

<div align='center'>194</div>

If we do not complete our initial
business combination within the completion window and subsequently liquidate, the trustee and the underwriters have agreed that (i) they
will forfeit any rights or claims to their deferred underwriting discounts and commissions, including any accrued interest thereon, then
in the trust account upon liquidation, and (ii) that the deferred underwriting discounts and commissions will be distributed on a pro
rata basis to the public shareholders.

Underwriter Warrants

Pursuant to the
underwriting agreement, we have agreed to issue 3,750,000 underwriter warrants to the representatives or their designees upon the consummation of this 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) as described below.

The underwriter warrants
(including the underlying shares) will be entitled to resale registration rights including one demand and unlimited “piggy-back”
rights for periods of five and seven years, respectively,