Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 332

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 332
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 Initial Business Combination, will be entitled to registration rights pursuant to a registration rights
agreement to be signed prior to or on the effective date of the registration statement for the Proposed Public Offering. These
holders will be entitled to make up to three demands and have “piggyback” registration rights. The Company will bear
the expenses incurred in connection with the filing of any such registration statements.

Administrative Support Agreement

Commencing on the date of the Proposed Public
Offering, the Company will agree to reimburse the Sponsor or an affiliate thereof in an amount equal to $15,000 per month for office
space, utilities and secretarial and administrative support. Upon completion of the Initial Business Combination or the Company’s
liquidation, the Company will cease paying these monthly fees. Payment for such administrative services to the Sponsor will be
deferred and payable upon closing of a Business Combination and will only be paid out of funds remaining outside of Trust Account.

<div align='center'>F-14

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

The Sponsor, executive officers and directors, or
any of their respective affiliates will be reimbursed for any out-of-pocket expenses incurred in connection with activities on the Company’s
behalf such as identifying potential target businesses and performing due diligence on suitable Business Combinations. The Company may
pay cash compensation to its independent directors for services rendered to the Company. Additionally, the Company 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 the Initial Business Combination. The Company’s audit committee will review on a quarterly basis all payments
that were made to the Sponsor, executive officers or directors, or the Company’s or their affiliates.

Related Party Loans

Promissory Note

The Company and the Sponsor entered into a
loan agreement on August 23, 2024, which was later amended on December 31, 2024, whereby the Sponsor agreed to loan the
Company an aggregate of up to $300,000 to cover expenses related to the Proposed Public Offering pursuant to a promissory note
(the “Note”). This loan is non-interest bearing and payable on the earlier of June 30, 2025, or the date on which
the Company consummates the Proposed Public Offering. As of December 31, 2024, the Company had approximately $