Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 338

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 338
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 were issued
in connection with our organization pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.
The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum
of 28,750,000 units if the underwriters’ over-allotment option is exercised in full and therefore that such founder shares would
represent 20% of the outstanding shares after this offering. Up to 937,500 of the founder shares held by our sponsor and sponsor affiliates
will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised.

Our sponsor, sponsor affiliates
and Meteora are each an accredited investor for purposes of Rule 501 of Regulation D. Each of the equity holders in our sponsor
is an accredited investor under Rule 501 of Regulation D. The sole business of our sponsor is to act as the company’s sponsor
in connection with this offering. The limited liability company agreement of our sponsor provides that its membership interests may only
be transferred to our officers or directors or other persons affiliated with our sponsor, or in connection with estate planning transfers.

Our sponsor and the underwriters
in this offering have committed to purchase an aggregate of 7,750,000 private placement warrants (including if the underwriters’
over-allotment option is exercised in full), at a price of $1.00 per warrant, for an aggregate purchase price of $7,750,000. Of the 7,750,000
private placement warrants, our sponsor has agreed to purchase 4,000,000 private placement warrants and the underwriters have agreed
to purchase 3,750,000 private placement warrants. The private placement warrants will also be worthless if we do not complete our initial
business combination. This purchase will take place on a private placement basis simultaneously with the completion of our initial public
offering. This issuance will be made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities
Act.

No underwriting discounts or
commissions were or will be paid with respect to such sales.

<div align='center'>II-2</div>

Item 16. Exhibits and Financial Statement Schedules.

(a) Exhibits. The following
exhibits are being filed herewith:

<div align='center'>EXHIBIT INDEX</div>

| Exhibit No |     | Description                                                                                     |
| 1.1*       |