Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 38

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 38
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 warrants on a “cashless basis,” our management will consider,      
 among other factors, our cash position, the number of warrants that are outstanding and the dilutive effect on our shareholders of 
 issuing the maximum number of ordinary shares issuable upon the exercise of our warrants. In such event, each holder would pay the 
 exercise price by surrendering the warrants for that number of ordinary shares equal to the quotient obtained by dividing (x) the  
 product of the number of ordinary shares underlying the warrants, multiplied by the excess of the “fair market value”              
 of our ordinary shares (defined below) over the exercise price of the warrants by (y) the fair market value. The “fair market      
 value” will mean the average closing price of the ordinary shares for the 10 trading days ending on the third trading day prior    
 to the date on which the notice of redemption is sent to the holders of warrants. Please see “Description of Securities            
 — Warrants — Public Shareholders’ Warrants” for additional information.                                                            |

| Founder 
 shares  |     | 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 ordinary 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 ordinary 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 and the Vice President of Corporate Development of the company. Both Messrs. You directly own membership interests     
 in our sponsor. Out of the total 6,887,500 founder shares held by our sponsor and sponsor affiliates, the sponsor, Harry You        
 and Robert You each directly holds 2,575,000, 2,300,000 and 2,012,500 founder shares, respectively, each purchased at approximately 
 $0.003 per share.                                                                                                                   |

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