Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 296

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 296
---
 develop and continue after this offering.

Listing

We intend to apply to list our
units on Nasdaq, under the symbol “TACOU.” We expect that our units will be listed on Nasdaq commencing on or promptly after
the date of this prospectus, and, once the ordinary shares and warrants begin separate trading, to have our ordinary shares and warrants
listed on Nasdaq under the symbols “TACO” and “TACOW”, respectively. We cannot guarantee that our securities
will be approved for listing on Nasdaq.

Discounts

The following table shows the
underwriting discounts and commissions that we are to pay to the underwriters in connection with this offering. These amounts are shown
assuming both no exercise and full exercise of the underwriters’ over-allotment option.

|                               |     | Per Unit       
 Without        
 Over-allotment |       |     | With           
 Over-allotment |       |     | Total          
 Without        
 Over-allotment |            |     | With           
 Over-allotment |            |
|:------------------------------|:----|:---------------|------:|:----|:---------------|------:|:----|:---------------|-----------:|:----|:---------------|-----------:|
| Underwriting Discounts        
 and Commissions paid by us(1) |     | $              | 0.444 |     | $              | 0.437 |     | $              | 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