Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 54

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 54
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 services provided to members         
 of our management team. Since payment for such administrative services will be deferred and payable upon the closing of a business   
 combination and will only be paid out of funds remaining outside of Trust Account, our sponsor and/or its affiliates or designees    
 who are to receive such deferred monthly payment may have similar conflicts of interests.                                            
 Similarly, if we agree to pay our sponsor,                                                                                           
 our officers or directors, our advisors, or affiliates thereof consulting, success, advisory, or finder’s fees in order              
 to effectuate the completion of our initial business combination, such persons may have a conflict of interest in determining        
 whether a particular target business is an appropriate business with which to effectuate our initial business combination as         
 any such fee may not be paid unless we consummate such business combination.                                                         |

| We are not prohibited                                                                                                                 
 from pursuing an initial business combination with a company that is affiliated with our sponsor, executive officers or complete      
 the business combination through a joint venture or other form of shared ownership with our sponsor, executive officers or directors; 
 accordingly, such affiliated person(s) may have a conflict of interest in determining whether a particular target business is         
 an appropriate business with which to effectuate our initial business combination as such affiliated person(s) would have interests   
 different from our public shareholders and would likely not receive any financial benefit unless we consummated such business         
 combination. In the event we seek to complete an initial business combination with a target that is an affiliate (as defined          
 in our articles) of our sponsor, executive officers or directors, we, or a committee of independent directors, would obtain an        
 opinion from an independent investment banking firm which is a member of FINRA or another independent entity that commonly renders    
 valuation opinions stating that the consideration to be paid by us in such an initial business combination is fair to our company     
 from a financial point of view. We are not required to obtain such an opinion in any other context.                                   |

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| Indemnity |     | Our sponsor has agreed that it will be                                                          
 liable to us if and to the extent any claims by a third party for services rendered or products 
 sold to us (except for the company’s independent auditors), or a prospective target             
 business with which we have entered into a written letter of intent, confidentiality or similar 
 agreement or business combination agreement, reduce the amount of funds in the trust account    
 to below the lesser of (i) $10.00 per public