Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 147

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 147
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 held outside the trust account. We will use these funds to primarily
identify and evaluate target businesses, perform business due diligence on prospective
target businesses, travel to and from the offices, plants or similar locations of
prospective target businesses or their representatives or owners, review corporate
documents and material agreements of prospective target businesses, and structure,
negotiate and complete a business combination.

<div align='center'>101</div>

We do not believe we will need to raise additional funds following this offering in
order to meet the expenditures required for operating our business prior to our initial
business combination. However, if our estimates of the costs of identifying a target
business, undertaking in-depth due diligence and negotiating an initial business combination are less than the actual
amount necessary to do so, we may have insufficient funds available to operate our
business prior to our initial business combination. In order to fund working capital
deficiencies or finance transaction costs in connection with an intended initial business
combination, our sponsor or an affiliate of our sponsor or certain of our officers
and directors may, but are not obligated to, loan us funds as may be required. If
we complete our initial business combination, we would repay such loaned amounts.
In the event that our initial business combination does not close, we may use a portion
of the working capital held outside the trust account to repay such loaned amounts
but no proceeds from our trust account would be used for such repayment. Up to $1,500,000
of such working capital loans may be convertible into warrants of the post business
combination entity at a price of $1.00 per warrant at the option of the lender. The
warrants would be identical to the private placement warrants. The terms of such loans,
if any, have not been determined and no written agreements exist with respect to such
loans. Prior to the completion of our initial business combination, we do not expect
to seek loans from parties other than our sponsor or an affiliate of our sponsor as
we do not believe third parties will be willing to loan such funds and provide a waiver
against any and all rights to seek access to funds in our trust account.

We expect our primary liquidity requirements
during that period to include approximately $200,000 for accounting, due diligence, travel and other expenses associated with structuring,
negotiating and documenting successful business combinations; $100,000 for legal and accounting fees related to regulatory reporting
requirements; $500,000 for the consulting fees in connection with