Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 81

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 81
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 to the breach by our officers or directors of a duty of care or other
fiduciary duty owed to them, or if they are able to successfully bring a private claim under securities laws that the proxy materials
or tender offer documents, as applicable, relating to the business combination contained an actionable material misstatement or material
omission.

Evolving regulatory requirements and increasing public and private scrutiny may adversely affect our search for potential opportunities in the AI industry with which to complete our initial business combination.

While we may pursue an
initial business combination opportunity in any industry or sector, we intend to examine in particular opportunities in AI as well as
in the rapidly growing wellness, longevity and aesthetics areas. The regulation of AI and its broader application is a rapidly evolving
topic amongst lawmakers and policymaking organizations. While comprehensive regulation around the existence, parameters, application
and use cases for AI remain in its early stages, we expect that the regulatory environment governing AI platforms and activities will
rapidly develop in the future and that a substantial amount of public and private scrutiny will be placed on artificial intelligence
as a whole. Sweeping regulations, additional compliance and development costs, as well as the attention of government agencies and private
organizations may have an adverse effect on potential investment opportunities in a target company. In addition, compliance with additional
or revised rules and regulations in AI industry may make it harder, more time consuming and costly, and may constrain the circumstances
under which we could complete a business combination or otherwise impair our ability to complete a business combination with a target
in AI industry.

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Although we have identified general criteria and guidelines that we believe are important in evaluating prospective target businesses, we may enter into our initial business combination with a target that does not meet such criteria and guidelines, and as a result, the target business with which we enter into our initial business combination may not have attributes entirely consistent with our general criteria and guidelines.

Although we have identified general
criteria and guidelines for evaluating prospective target businesses, it is possible that a target business with which we enter into
our initial business combination will not have all of these positive attributes. If we complete our initial business combination with
a target that does not meet some or all of these guidelines, such combination may not be as successful as a combination with a business
that does meet all of our general criteria and guidelines. In addition, if we announce a prospective business combination with a target
that does not meet our general criteria and guidelines, a greater number of shareholders