Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 10

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 10
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---------|------:|:----|:------|------------:|
| Public offering price                     |     | $        | 10.00 |     | $     | 250,000,000 |
| Underwriting discounts and commissions(1) |     | $        |  0.60 |     | $     |  15,000,000 |
| Proceeds, before expenses, to us          |     | $        |  9.40 |     | $     | 235,000,000 |

| (1) | Includes $0.20 per unit (excluding any units sold pursuant to the underwriters’ option to purchase                                            
 additional units), or $5,000,000 in the aggregate (whether or not the underwriters’ option to purchase additional units is                    
 exercised), payable to the underwriters upon the closing of this offering. Also includes up to $0.40 per unit, or up to $10,000,000           
 in the aggregate (or up to $11,500,000 if the overallotment option is exercised in full), payable to the underwriters in this offering,       
 for deferred underwriting commissions to be placed in a trust account located in the United States and released to the underwriters           
 only upon the completion of an initial business combination. However, such deferred commissions shall be due solely from amounts              
 remaining in the trust account following all properly submitted shareholder redemptions in connection with the consummation of our            
 initial business combination and less any funds sourced by initial shareholders or any cash remaining in the trust pursuant to structured     
 agreements such as forward purchase agreements, non-redemption agreements, any agreements or arrangements alike, or any other incentivization 
 provided to the shareholders to not to redeem. See also “Underwriting” for a description of compensation and other                            
 items of value payable to the underwriters.                                                                                                   |

The underwriter is offering the
units for sale on a firm commitment basis. The underwriters expect to deliver the units to the purchasers on or about [●], 2025.

<div align='center'>Sole Book-Running Manager
Cohen & Company Capital Markets

, 2025

Table of Contents</div>

| SUMMARY                                                                  |     |   1 |
| THE OFFERING                                                             |     |  21 |
| SUMMARY FINANCIAL                                                        
 DATA                                                                     |     |  47 |
| RISK FACTORS                                                             |     |  48 |
| CAUTIONARY NOTE                                                          
 REGARDING FORWARD