Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 226

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 226
---
 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 the initial investment in the company of $25,000 by the initial shareholders, we 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 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 the sponsor and sponsor affiliates will be forfeited depending on the extent to which the underwriters’ over-allotment option
is exercised. The post-offering percentages in the following table assume that the underwriters do not exercise their over-allotment
option, that our sponsor and sponsor affiliates have forfeited 937,500 founder shares, and that there are 31,250,000 ordinary shares
issued and outstanding after this offering.

|                                           |     | Before Offering                        |           |     |            |      |   |     | After Offering                         |           |     |            |      |   |
| Name and Address of                       
 Beneficial Owner(1)                       |     | Number of Ordinary Shares Beneficially 
 Owned                                  |           |     | Percentage |      |   |     | Number of Ordinary Shares Beneficially 
 Owned                                  |           |     | Percentage |      |   |
| Directors,                                
 Director Nominees, and Executive Officers |     |                                        |           |     |            |      |   |     |                                        |           |     |            |      |   |
| Harry L. You(2)(3)                        |     |                                        | 4,875,000 |     |            | 67.8 | % |     |                                        | 4,200,000 |     |            | 13.4 | % |
| Sam Lynn                                  |     |                                        |         - |     |            |    - |   |     |                                        |         - |     |            |    - |   |