Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 5

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 5
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’ rights as shareholders (including the right to receive further liquidation
or other distributions, if any), subject to our obligations under Cayman Islands law to provide for claims of creditors and subject to
the other requirements of applicable law.

Our sponsor, Berto Acquisition
Sponsor LLC, a Cayman Islands limited liability company formed for the purpose of investing in us, has committed to purchase an aggregate
of 3,500,000 private placement warrants (including if the underwriters’ over-allotment option is exercised in full), each exercisable
to purchase one ordinary share at a price of $10.50 per share within the first 12 months following the closing of an initial business
combination or $11.50 per share after the 12-month anniversary of the closing of the initial business combination, at a price of $1.00
per warrant, for an aggregate purchase price of $3,500,000, in a private placement that will close simultaneously with the closing of
this offering. The private placement warrants are identical to the warrants sold in this offering, subject to certain limited exceptions
as described in this prospectus.

In November 2024, our sponsor
and sponsor affiliates (as defined below) paid $23,956.52 for an aggregate of 6,887,500 ordinary 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 (not affiliated with the sponsor) 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 Interim Chief Financial Officer and the Executive Chairman of our 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