Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 155

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 155
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 to include approximately $200,000 for accounting, due diligence, travel and other expenses associated
with structuring, negotiating and documenting successful business combinations; $100,000 for legal and accounting fees related to regulatory
reporting requirements; $500,000 for the consulting fees in connection with any business combination; $85,000 for Nasdaq and other regulatory
fees; $200,000 for director and officer insurance; and approximately $445,000 for general working capital that will be used for miscellaneous
expenses and reserves (excluding administrative fees to our sponsor as discussed below). We will also pay our sponsor $15,000 per month
for office space, secretarial and administrative services provided to members of our management team subsequent to the closing of this
offering. Payment for such administrative services to our sponsor will be deferred and payable upon the closing of a business combination
and will only be paid out of funds remaining outside of Trust Account.

These amounts are estimates
and may differ materially from our actual expenses. In addition, we could use a portion of the funds not being placed in trust
to pay commitment fees for financing, fees to consultants to assist us with our search for a target business or as a down payment
or to fund a “no-shop” provision (a provision designed to keep target businesses from “shopping” around
for transactions with other companies or investors on terms more favorable to such target businesses) with respect to a particular
proposed business combination, although we do not have any current intention to do so. If we entered into an agreement where we
paid for the right to receive exclusivity from a target business, the amount that would be used as a down payment or to fund a
“no-shop” provision would be determined based on the terms of the specific business combination and the amount of our
available funds at the time. Our forfeiture of such funds (whether as a result of our breach or otherwise) could result in our
not having sufficient funds to continue searching for, or conducting due diligence with respect to, prospective target businesses.

Moreover, we may need to
obtain additional financing to complete our initial business combination, either because the transaction requires more cash than
is available from the proceeds held in our trust account or because we become obligated to redeem a significant number of our public
shares upon completion of the business combination, in which case we may issue additional securities or incur debt in connection
with such business combination. In addition, we intend to target businesses with enterprise values that are greater than we