Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 301

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 301
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 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. In addition       
 to the underwriting discounts and commissions described above, 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, except the          
 underwriter warrants may not be exercisable more than five years from the commencement of            
 sales in this offering in accordance with FINRA Rule 5110(g)(8) and are subject to certain           
 additional restrictions pursuant to FINRA Rule 5110(g)(8) and FINRA Rule 5110(e)(1) as described     
 herein. The per share exercise price of these warrants will be $10.50 within the first 12            
 months following the closing of an initial business combination or $11.50 after the 12-month         
 anniversary of the closing of the initial business combination.                                      |

<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, except
the underwriter warrants may not be exercisable more than five years from the commencement of sales in this offering in accordance with
FINRA Rule 5110(g)(8) and are subject to certain additional restrictions pursuant to FINRA Rule 5110(g)(8) and FINRA Rule 5110(e)(1)
as described