Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 57

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 57
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 to proceed with the business combination.

Consequently, if accepting
all properly submitted redemption requests would not allow us to satisfy a closing condition as described above, we would not proceed
with such redemption and the related business combination and may instead search for an alternate business combination. Prospective targets
will be aware of these risks and, thus, may be reluctant to enter into a business combination transaction with us.

The ability of our public shareholders to exercise redemption rights with respect to a large number of our shares may not allow us to complete the most desirable business combination or optimize our capital structure, and may substantially dilute your investment in us.

At the time we enter into
an agreement for our initial business combination, we will not know how many shareholders may exercise their redemption rights, and therefore
will need to structure the transaction based on our expectations as to the number of shares that will be submitted for redemption. If
our initial business combination agreement requires us to use a portion of the cash in the trust account to pay the purchase price, or
requires us to have a minimum amount of cash at closing, we will need to reserve a portion of the cash in the trust account to meet such
requirements, or arrange for third party financing. In addition, if a larger number of shares is submitted for redemption than we initially
expected, we may need to restructure the transaction to reserve a greater portion of the cash in the trust account or arrange for third
party financing. Raising additional third-party financing may involve dilutive equity issuances or the incurrence of indebtedness at
higher than desirable levels. The above considerations may limit our ability to complete the most desirable business combination available
to us or optimize our capital structure. As a result, our obligations to redeem public shares for which redemption is requested may not
allow us to complete the most desirable business combination or optimize our capital structure and may result in substantial dilution
from your purchase of our ordinary shares. The effect of this dilution will be greater for shareholders who do not redeem. We may not
be able to generate sufficient value from the completion of our initial business combination in order to overcome the dilutive impact
of these and other factors, and, accordingly, you may incur a net loss on your investment. Please see “ — Risks Relating to Our Securities — The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant for the founder shares and the anti-dilution adjustment we intend to make with respect to the founder shares if the size of this offering is increased