Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 110

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 110
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 this offering. The underwriters’ or their respective affiliates’ financial interests that
are tied to the consummation of a business combination transaction may give rise to potential conflicts of interest in providing any
such additional services to us, including potential conflicts of interest in connection with the sourcing and consummation of an initial
business combination.

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Since our sponsor, sponsor affiliates, officers and directors, any other holder of our founder shares, including any non-managing sponsor investors, and the underwriters will lose their entire investment in us if our initial business combination is not completed (other than with respect to public shares they may acquire during or after this offering), a conflict of interest may arise in determining whether a particular business combination target is appropriate for our initial business combination.

In November 2024, our sponsor
and sponsor affiliates 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 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. Prior to such initial investment in the company, the
company had no assets, tangible or intangible. The purchase price of the founder shares was determined by dividing the amount of cash
contributed to the company by the number of founder shares issued.

The number of founder shares
outstanding was determined based on the expectation at the time that the