Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 233

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 233
---
 payment for office space and administrative
services described above, that we will indemnify our sponsor from any claims arising out of or relating to this offering or the company’s
operations or conduct of the company’s business or any claim against our sponsor alleging any expressed or implied management or
endorsement by our sponsor of any of the company’s activities or any express or implied association between our sponsor and the
company or any of its affiliates, which agreement will provide that the indemnified parties cannot access the funds held in our trust
account.

<div align='center'>158</div>

While we do not presently anticipate
engaging the services of professional firms or other individuals that specialize in business acquisitions on any formal basis, we may
engage these firms or other individuals in the future, in which event we may pay a finder’s fee, consulting fee or other compensation
to be determined in an arm’s length negotiation based on the terms of the transaction. We will engage a finder only to the extent
our management determines that the use of a finder may bring opportunities to us that may not otherwise be available to us or if finders
approach us on an unsolicited basis with a potential transaction that our management determines is in our best interest to pursue. Payment
of a finder’s fee is customarily tied to completion of a transaction, in which case any such fee will be paid out of the funds
held in the trust account. We may pay consulting, success, advisory or finder’s fees to our sponsor, our officers or directors,
our advisors, or affiliates thereof in connection with the consummation of our initial business combination. Additionally, we may pay
cash compensation to our independent directors for services rendered to us. Our sponsor, officers and directors, or any affiliate of
theirs, will be reimbursed for any out-of-pocket expenses incurred in connection with activities on our behalf such as identifying potential
target businesses and performing due diligence on suitable business combinations. Our audit committee will review on a quarterly basis
all payments that were made to our sponsor, officers, directors or our or their affiliates.

Prior to the closing of this
offering, our sponsor may loan us funds to be used for a portion of the expenses of this offering. These loans would be non-interest
bearing, unsecured and are due at the earlier of June 30, 2025 or the closing of this offering and are anticipated to be repaid
upon completion of this offering out of the $720,000 of offering proceeds that has been allocated for