Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 329

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 329
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 the Proposed Public
Offering, the Company will agree to reimburse the Sponsor or an affiliate thereof in an amount equal to $15,000 per month for office
space, utilities and secretarial and administrative support. Upon completion of the Initial Business Combination or the Company’s
liquidation, the Company will cease paying these monthly fees. Payment for such administrative services to the Sponsor will be
deferred and payable upon closing of a Business Combination and will only be paid out of funds remaining outside of Trust Account.

<div align='center'>F-14

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

The Sponsor, executive officers and directors, or
any of their respective affiliates will be reimbursed for any out-of-pocket expenses incurred in connection with activities on the Company’s
behalf such as identifying potential target businesses and performing due diligence on suitable Business Combinations. The Company may
pay cash compensation to its independent directors for services rendered to the Company. Additionally, the Company may pay consulting,
success, advisory, or finder’s fees to our sponsor, our officers or directors, our advisors, or affiliates thereof in connection
with the consummation of the Initial Business Combination. The Company’s audit committee will review on a quarterly basis all payments
that were made to the Sponsor, executive officers or directors, or the Company’s or their affiliates.

Related Party Loans

Promissory Note

The Company and the Sponsor entered into a
loan agreement on August 23, 2024, which was later amended on December 31, 2024, whereby the Sponsor agreed to loan the
Company an aggregate of up to $300,000 to cover expenses related to the Proposed Public Offering pursuant to a promissory note
(the “Note”). This loan is non-interest bearing and payable on the earlier of June 30, 2025, or the date on which
the Company consummates the Proposed Public Offering. As of December 31, 2024, the Company had approximately $34,000 of borrowings
under the Note.

Working Capital Loans

In addition, in order to finance transaction
costs in connection with its Initial Business Combination, the Sponsor or an affiliate of the Sponsor, or the Company’s officers
and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If
the Company completes its Initial Business Combination, the Company would repay the Working Capital Loans