Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 110

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 110
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 not believe the
fiduciary duties or contractual obligations of our officers or directors owed to such entities will materially affect our ability to
complete an initial business combination, because such entities are not themselves in the business of engaging in business combinations.
For a complete discussion of our officers’ and directors’ business affiliations and the potential conflicts of interest that
you should be aware of, please see “Management — Officers, Directors and Director Nominees,” “Management — Conflicts of Interest” and “Certain Relationships and Related Party Transactions.”

Our officers, directors, security-holders and their respective affiliates may have competitive pecuniary interests that conflict with our interests.

We have not adopted a
policy that expressly prohibits our directors, officers, security-holders or affiliates from having 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.

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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