Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 228

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 228
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 such registration rights are limited to demand and “piggyback” rights for periods
of five and seven years, respectively, from the date of commencement of sales of the offering of which this prospectus forms a part,
and such demand rights may be exercised on only one occasion. We will bear the expenses incurred in connection with the filing of any
such registration statements.

<div align='center'>157

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</div>

In November 2024, our sponsor
and sponsor affiliates paid $23,956.52 for an aggregate of 6,887,500 founder shares (up to 937,500 of which will be surrendered to us
for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment option
is exercised) and a consultant paid $1,043.48 for an aggregate of 300,000 founder shares (none of which are subject to forfeiture in
connection with the exercise of the over-allotment option), for a total of 7,187,500 founder shares issued for an aggregate purchase
price of $25,000, or approximately $0.003 per share. The “sponsor affiliates” include Harry You, who acts as our Chairman
of the board of directors and the managing member of the Sponsor, and Robert You, adult son of Harry You. Both Messrs. You directly own
membership interests in our sponsor. Out of the total 6,887,500 founder shares held by our sponsor and sponsor affiliates, the sponsor,
Harry You and Robert You each directly holds 2,575,000, 2,300,000 and 2,012,500 founder shares, respectively, each purchased at approximately
$0.003 per share. 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 the sponsor
and sponsor affiliates will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised.
If we increase or decrease the size of the offering, we will effect with our sponsor a share dividend or share surrender or other appropriate
mechanism, as applicable, with respect to our