Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 111

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 111
---
 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 has committed
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,
at a price of $1.00 per warrant, or $3,500,000 in the aggregate, in a private placement that will close simultaneously with the closing
of this offering. 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.

<div align='center'>79</div>

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 public shares that such shareholder properly elected to redeem, subject
to the limitations described herein, (ii) the redemption of any public shares properly submitted in connection with a shareholder vote
to amend our articles not for the purpose of approving, or in conjunction with the consummation of, an initial business combination (A)
to modify the substance or timing of our obligation to redeem 100% of our public shares if we do not complete our initial business combination
within the completion window or (B) with respect to any other