Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 230

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 230
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 private placement warrants, (iii) 3,750,000 ordinary shares underlying the underwriter warrants, and (iv) up to
1,500,000 ordinary shares underlying the private placement warrants issued upon conversion of working capital loans. The number of warrants
includes 3,500,000 private placement warrants, 3,750,000 underwriter warrants, and up to 1,500,000 private placement warrants issued
upon conversion of working capital loans. The holders of private placement warrants and working capital warrants are entitled to make
up to three demands, excluding short form demands, that we register such securities. In addition, the holders have certain “piggy-back”
registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. 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, from the commencement of sales of this offering. In
compliance with FINRA Rule 5110(g)(8), such registration rights are limited to demand and “piggyback” rights for periods
of five and seven years, respectively, from the date of commencement of sales of the offering of which this prospectus forms a part,
and such demand rights may be exercised on only one occasion. We will bear the expenses incurred in connection with the filing of any
such registration statements.

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CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</div>

In November 2024, our sponsor
and sponsor affiliates paid $23,956.52 for an aggregate of 6,887,500 founder shares (up to 937,500 of which will be surrendered to us
for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment option
is exercised) and a consultant paid $1,043.48 for an aggregate of 300,000 founder shares (none of which are subject to forfeiture in
connection with the exercise of the over-allotment option), for a total of 7,187,500 founder shares issued for an aggregate purchase
price of $25,000, or approximately $0.003 per share. The “sponsor affiliates” include Harry You, who acts as our Chairman
of the board of directors and the managing member of the Sponsor, and Robert You, adult son of Harry You. Both Messrs. You directly own