Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 142

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 142
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 with Continental Stock Transfer & Trust
Company acting as trustee, after deducting $5,000,000 in underwriting discounts and commissions payable upon the closing of this offering
and an aggregate of approximately $1,220,000 to pay fees and expenses in connection with the closing of this offering and for working
capital following the closing of this offering. The proceeds held in the trust account will be held as cash or invested only in U.S.
government treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7
under the Investment Company Act which invest only in direct U.S. government treasury obligations; the holding of these assets in this
form is intended to be temporary and for the sole purpose of facilitating the intended business combination and, may at any time be held
as cash or cash items, including in demand deposit accounts at a bank. We will disclose in each quarterly and annual report filed with
the SEC prior to our initial business combination whether the proceeds deposited in the trust account are invested in U.S. government
treasury obligations or money market funds or a combination thereof or as cash or cash items, including in demand deposit accounts. Assuming
that the proceeds held in the trust account are only invested in such money market funds at a current interest rate of [●]% per
year, we estimate the interest earned on the trust account will be approximately $[●] per year; however, we can provide no assurances
regarding this amount.

<div align='center'>95</div>

We expect that the interest earned
on the trust account will be sufficient to pay income taxes, if any. We will not be permitted to withdraw any of the principal or interest
held in the trust account, except for up to $100,000 to pay dissolution expenses, as applicable, until the earliest of (i) the completion
of our initial business combination, (ii) the redemption of our public shares if we are unable to complete our initial business combination
within the completion window, subject to applicable law, and (iii) the redemption of our public shares properly submitted in connection
with a shareholder vote to approve an amendment to 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 allow redemption in connection with our
initial business combination or to redeem 100% of our public shares if we have not consummated our initial business combination