Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 305

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 305
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 Trust Account calculated as of two business days prior to the consummation of the Initial Business Combination including interest earned on the funds held in the Trust
Account (which interest shall be net of taxes paid or payable), divided by the number
of then issued and outstanding Public Shares.

These Public Shares are recorded at redemption value and classified as temporary equity
upon the completion of the Initial Public Offering in accordance with the Financial
Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic
480, “Distinguishing Liabilities from Equity” (“ASC 480”). The Company will proceed
with a Business Combination if a majority of the shares voted are voted in favor of
the Business Combination, subject to applicable law.

The Sponsor, Consultant (as defined in Note 5), and any other holder of the Founder Shares (as defined in Note 5) prior to the Proposed
Public Offering (the “Initial Shareholders”), officers and directors, have entered into a letter agreement with the Company, pursuant to which they have agreed to vote in favor of the Initial Business Combination and waive their redemption rights with respect to any Founder Shares they hold and any Public Shares they may acquire during or after this offering in connection with the completion of
the Initial Business Combination.

The Company’s Charter also provides that a Public Shareholder, together with any affiliate of such shareholder
or any other person with whom such shareholder is acting in concert or as a “group”
(as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be
restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company.

<div align='center'>F-8

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Pursuant to the Company’s memorandum and articles of association if the Company is unable to complete the
Initial Business Combination within 24 months from the closing of the Proposed Public Offering (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter subject to lawfully available funds therefor, redeem the
Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust
Account including interest earned held