{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-003452","form_type":"8-K","ticker":"TACO","cik":"0002033122","company_name":"Berto Acquisition Corp.","filed_at":"2025-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.716258+00:00","generated_at":"2026-05-22T09:29:21.245279+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Berto Acquisition Corp. closes $300.15M SPAC IPO on May 1, 2025","bullets":["Closed IPO of 30,015,000 units at $10.00/unit, gross proceeds $300.15M; full over-allotment exercised.","Simultaneous private placement of 3,500,000 Sponsor Private Placement Warrants at $1.00 each, gross $3.50M.","Net proceeds of $300.15M deposited in trust account; audited balance sheet as of May 1, 2025 filed.","Working capital of ~$542,000; 24 months to complete initial business combination ending May 1, 2027."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-003452","json":"https://secwatch.observer/filing/0001829126-25-003452.json","markdown":"https://secwatch.observer/filing/0001829126-25-003452.md","text":"https://secwatch.observer/filing/0001829126-25-003452.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2033122/000182912625003452/0001829126-25-003452-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2033122/000182912625003452/bertoacquisition_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T09:29:21.245279+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}