Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 113

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 113
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, 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 total size of this offering would be a maximum of 28,750,000
units if the underwriters’ over-allotment option is exercised in full, and therefore that such founder shares would represent 20%
of the outstanding shares after this offering. Up to 937,500 of the founder shares held by our sponsor and sponsor affiliates will be
forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. In addition, our sponsor and the
underwriter have committed to purchase an aggregate of 7,750,000 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, or $7,750,000 in the aggregate, in a private placement that will close simultaneously
with the closing of this offering. Of those 7,750,000 private placement warrants, our sponsor has agreed to purchase 4,000,000 private
placement warrants and the underwriters have agreed to purchase 3,750,000 private placement warrants. The personal and financial interests
of our officers and directors may influence their motivation in identifying and selecting a target business combination, completing an
initial business combination and influencing the operation of the business following the initial business combination. This risk may
become more acute as the end of the completion window nears, which is the deadline for our completion of an initial business combination.

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Risks Relating to Our Securities

You will not have any rights or interests in funds from the trust account, except under certain limited circumstances. Therefore, to liquidate your investment, you may be forced to sell your public shares or warrants, potentially at a loss.

Our public shareholders will
be entitled to receive funds from the trust account only upon the earlier to occur of: (i) in connection with our completion of an initial
business combination, and then only in connection with those