Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 139

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 139
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 | ) |     |                |  (7,178,500 | ) |     |                     |  (12,500,000 | ) |     |                |  (14,375,000 | ) |     |                     |  (18,750,000 | ) |     |                |  (21,562,500 | ) |     |                |  (25,000,000 | ) |     |                |  (28,750,000 | ) |
|                                                                                        |     |                |  31,250,000 |   |     |                |  35,937,500 |   |     |                     |  25,000,000 |   |     |                |  28,750,000 |   |     |                     |   18,750,000 |   |     |                |   21,562,500 |   |     |                     |   12,500,000 |   |     |                |   14,375,000 |   |     |                |    6,250,000 |   |     |                |    7,187,500 |   |

<div align='center'>97</div>

| (1) | Expenses applied against gross                                                                                                               
 proceeds include offering expenses of approximately $1,220,000 (not including $200,000 for director and officer liability insurance premiums 
 to be paid upon closing of this offering, which amount is not an offering expense to be capitalized) and underwriting commissions of         
 $5,000,000. See “Use of Proceeds.”                                                                                                           |

| (2) | Represents the value of 45-day over-allotment option                                                                                   
 from the date of this offering granted to the underwriters to purchase an aggregate of up to 3,750,000 additional units at the initial 
 public offering price less the underwriting commissions. The underwriter’s over-allotment option is deemed to be a freestanding        
 financial instrument indexed on the shares subject to redemption and will be accounted for as a liability pursuant to ASC 480 if not   
 fully exercised at the time of the initial public offering. The table above assumes that the option has either been fully exercised or 
 has expired with no exercise to purchase additional units, thus the value of over-allotment liability in both scenario is $0.          |

| (3) | If we seek shareholder approval of our initial business combination and we do not conduct redemptions