Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 8

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 8
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 or will be required to present a business combination opportunity to such
entity. There may be actual or potential material conflicts of interest between our sponsor, its affiliates or promoters on the one hand,
and the investors in this offering on the other hand. See the sections titled “Our Business Combination Process”and “Management — Conflicts of Interest.”

Our sponsor is supported by affiliates
of Meteora Capital, LLC, an investment adviser specializing in SPAC-related investments (“Meteora”). Meteora’s principals
have previous experience across the full lifecycle of SPACs, from the initial public offering to the de-SPAC business combination process.
Meteora will act as a consultant to the company and purchased 300,000 founder shares at a price per share of approximately $0.003 in
November 2024. Meteora is expected to purchase public units from the underwriters in this offering at the $10.00 per unit offering
price. Meteora is neither a broker-dealer nor affiliated with one and is not acting as an underwriter in connection with this offering.
Meteora is not an affiliate of us or our sponsor, officers or directors.

Of the gross proceeds
we receive from this offering and the sale of the private placement warrants described in this prospectus, $250,000,000, or $287,500,000
if the underwriters’ over-allotment option is exercised in full ($10.00 per unit in either case), after deducting $1,350,000 in
underwriting discounts and commissions payable upon the closing of this offering and an aggregate of approximately $720,000 to pay fees
and expenses in connection with the closing of this offering and approximately $1,430,000 for working capital following the closing of
this offering, will be deposited into a trust account located in the United States with Continental Stock Transfer & Trust Company
acting as trustee and held only (i) uninvested as cash, (ii) in an interest-bearing bank demand deposit account or other accounts at
a bank, or (iii) invested only in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting
certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended (the “Investment Company Act”),
which invest only in direct U.S. government treasury obligations. To mitigate the risk that we might be deemed to be an investment company
for purposes of the