Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 230

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 230
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 which event we may pay a finder’s fee, consulting fee or other compensation
to be determined in an arm’s length negotiation based on the terms of the transaction. We will engage a finder only to the extent
our management determines that the use of a finder may bring opportunities to us that may not otherwise be available to us or if finders
approach us on an unsolicited basis with a potential transaction that our management determines is in our best interest to pursue. Payment
of a finder’s fee is customarily tied to completion of a transaction, in which case any such fee will be paid out of the funds
held in the trust account. We may pay consulting, success, advisory or finder’s fees to our sponsor, our officers or directors,
our advisors, or affiliates thereof in connection with the consummation of our initial business combination. Additionally, we may pay
cash compensation to our independent directors for services rendered to us. Our sponsor, officers and directors, or any affiliate of
theirs, will be reimbursed for any out-of-pocket expenses incurred in connection with activities on our behalf such as identifying potential
target businesses and performing due diligence on suitable business combinations. Our audit committee will review on a quarterly basis
all payments that were made to our sponsor, officers, directors or our or their affiliates.

Prior to the closing of this
offering, our sponsor may loan us funds to be used for a portion of the expenses of this offering. These loans would be non-interest
bearing, unsecured and are due at the earlier of June 30, 2025 or the closing of this offering and are anticipated to be repaid
upon completion of this offering out of the $1,220,000 of offering proceeds that has been allocated for the payment of offering expenses
other than underwriting commissions.

In addition, in order to finance
transaction costs in connection with an intended initial business combination, our sponsor or an affiliate of our sponsor or certain
of our officers and directors may, but are not obligated to, loan us funds as may be required on a non-interest basis. If we complete
an initial business combination, we would repay such loaned amounts. In the event that the initial business combination does not close,
we may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds from our trust
account would be used for such repayment. Up to $1,500,000 of such loans may be convertible into private placement warrants at a price
of $