Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 227

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 227
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erto Acquisition Sponsor LLC. Before Offering, includes   
 375,000 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised.       
 After Offering, assumes that the overallotment option is not exercised and all 375,000 founder shares subject to forfeiture are forfeited. |
| (4) | Includes shares held by Robert You’s Roth IRA. Before                                                                                      
 Offering, includes 262,500 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment         
 option is exercised. After Offering, assumes that the overallotment option is not exercised and all 262,500 founder shares subject         
 to forfeiture are forfeited.                                                                                                               |

Immediately after this offering,
our initial shareholders will collectively beneficially own 20% of the then issued and outstanding ordinary shares (assuming they do
not purchase any units in this offering).

Our sponsor has
committed, pursuant to a written agreement, to purchase an aggregate of 3,500,000 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, for an aggregate purchase price of $3,500,000 or $1.00 per
warrant, in a private placement that will occur simultaneously with the closing of this offering. The private placement warrants are
identical to the warrants sold as part of the units in this offering except that, (i) they (including the ordinary shares issuable
upon exercise of these warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by our sponsor
until 30 days after the completion of our initial business combination; (ii) they (including the underlying shares) will be entitled
to registration rights; (iii) they will not be redeemable by us; and (iv) they may be exercised by the holders on a cashless basis.
A portion of the purchase price of the private placement warrants will be added to the proceeds from this offering to be held in the
trust account such that at the time of closing of this offering $250,000,000 (or $287,500,000 if the underwriters exercise their
over-allotment option in full)