Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 8

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 8
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 with respect to any public shares they may acquire, if any, upon our liquidation and winding up, which could create an incentive
for our sponsor, officers and directors to complete a transaction even if we select an acquisition target that subsequently declines
in value and is unprofitable for public shareholders. Further, each of our officers and directors may have a conflict of interest with
respect to evaluating a particular business combination if the retention or resignation of any such officers and directors were to be
included by a target business as a condition to any agreement with respect to our initial business combination. Additionally, each of
our officers and directors presently has, and any of them in the future may have additional, fiduciary or contractual obligations to
another entity pursuant to which such officer or director is 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