Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 180

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 180
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 business combination          |
| Berto                                                                                   
 Acquisition Sponsor LLC, our officers or directors, or affiliates thereof               |     | Repayment                                                                                                                            
 in cash                                                                                                                              |     | Any                                                                                                                                
 out-of-pocket expenses related to identifying, investigating, negotiating and completing an initial business combination           |
| Berto                                                                                   
 Acquisition Sponsor LLC, our officers or directors, our advisors, or affiliates thereof |     | Consulting, success, advisory, or                                                                                                    
 finder’s fees                                                                                                                        |     | Any services in order to effectuate                                                                                                
 the completion of our initial business, which, if made prior to the completion of our initial business combination, will be paid   
 from funds held outside the trust account                                                                                          |
| Independent                                                                             
 Directors                                                                               |     | None                                                                                                                                 |     | Potential cash compensation to                                                                                                     
 be paid upon the earlier of closing an initial business combination or liquidation                                                 |

<div align='center'>121</div>

Because our sponsor, sponsor
affiliates and a consultant each acquired the founder shares at a nominal price, our public shareholders will incur an immediate and
material dilution upon the closing of this offering. Additionally, if we increase the size of the offering pursuant to Rule 462(b) under
the Securities Act, we will effect with our sponsor a share dividend or other appropriate mechanism, as applicable, with respect to our
ordinary shares immediately prior to the consummation of the offering in such amount as to maintain the ownership of founder shares by
our initial shareholders at 20% of our issued and outstanding ordinary shares upon the consummation of this offering. The issuance of
additional ordinary shares may further dilute the equity interests of public shareholders. Further, our sponsor or an affiliate of our
sponsor or certain of our officers and directors may loan us funds to finance transaction costs in connection with an intended initial
business combination. Such loans may be convertible into private placement warrants of the post-business combination entity at a price
of $1.00 per warrant at the option of the lender. The issuance of shares upon the exercise of such warrants may result in material dilution
to our public shareholders. See the sections titled “Dilution” and “Risk Factors — The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant for the founder shares and the anti-dilution adjustment we intend to make with respect to the founder shares if the size of this offering is increased may result in significant dilution to the implied value of your public shares upon the consummation of our initial business