Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 147

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 147
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 of warrants upon conversion of working capital
loans, (iv) any ordinary shares, preferred shares or debt securities that may be issued to third parties pursuant to any equity financing
or debt financing in connection with our initial business combination, (v) the issuance of additional ordinary shares upon cashless exercise
of private placement warrants, and (vi) the reservation and issuance of any securities under an employee incentive plan after completion
of our initial business combination. For further discussions on potential sources of dilutions and potential risks associated thereof,
see “Risk Factor — We may issue additional ordinary or preferred shares to complete a business combination or under an employee incentive plan after completion of our initial business combination. Any such issuances would dilute the interest of our shareholders and likely present other risks.”

<div align='center'>102

CAPITALIZATION</div>

The following table sets forth
our capitalization at December 31, 2024 and as adjusted to give effect to the sale of our 25,000,000 units in this offering for
$250,000,000 (or $10.00 per unit) and the sale of 3,500,000 private placement warrants for $3,500,000 (or $1.00 per warrant) and the
application of the estimated net proceeds derived from the sale of such securities:

|                                                                                                                                       |     | December 31, 
 2024         |          |   |     |                |             |   |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|---------:|:--|:----|:---------------|------------:|:--|
|                                                                                                                                       |     | Actual       |          |   |     | As Adjusted(1) |             |   |
| Notes payable to related                                                                                                              
 party(2)                                                                                                                              |     | $            |   34,043 |   |     | $              |           - |   |
| Deferred underwriting fees                                                                                                            |     |              |        - |   |     |                |   9,750,000 |   |
| Over-allotment                                                                                                                        
 liability(3)                                                                                                                          |     |              |        - |   |     |                |           - |   |
| Ordinary shares subject to possible                                                                                                   
 redemption, -0- and 25,000,000 shares are subject to possible redemption, actual and as adjusted, respectively(4)                     |     |              |        - |   |     |                | 250,000,