Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 110

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 110
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 a direct or indirect pecuniary or financial
interest in any investment to be acquired or disposed of by us or in any transaction to which we are a party or have an interest. In
fact, we may enter into a business combination with a target business that is affiliated with our sponsor, our directors or officers.
Nor do we have a policy that expressly prohibits any such persons from engaging for their own account in business activities of the types
conducted by us. Accordingly, such persons or entities may have a conflict between their interests and ours. Any such companies, businesses
or investments may present additional conflicts of interest in pursuing an initial business combination target. However, based on the
fact that we have different timelines in completing a business combination, that we plan to focus the target search of our company in
AI, as well as in the rapidly growing wellness, longevity and aesthetics areas, and that the type of transaction we would target would
be of a nature different than what they would target, we do not believe that any such potential conflicts would materially affect our
ability to complete our initial business combination.

The personal and financial interests
of our directors and officers may influence their motivation in timely identifying and selecting a target business and completing a business
combination. For example, a prospective initial business combination with a shorter timeline to completion could cause our directors
and executive officers to prioritize it over finding an even more attractive acquisition target which may be more difficult or time-intensive
to consummate. Consequently, our directors’ and officers’ discretion in identifying and selecting a suitable target business
may result in a conflict of interest when determining whether the terms, conditions and timing of a particular business combination are
appropriate and in our shareholders’ best interest. If this were the case, it would be a breach of their fiduciary duties to us
as a matter of Cayman Islands law and we or our shareholders might have a claim against such individuals for infringing on our shareholders’
rights. See the section titled “Description of Securities — Certain Differences in Corporate Law — Shareholders’ Suits” for further information on the ability to bring such claims. However, we might not ultimately be successful in any claim
we may make against them for such reason.

We may engage in a business combination with one or more target businesses that have relationships with entities that may be affiliated with our sponsor, officers, directors or existing holders which may raise potential conflicts of interest.

In light of the involvement of
our sponsor, officers and directors with other entities, we may decide