Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 83

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 83
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that does not meet our general criteria and guidelines, a greater number of shareholders may exercise their redemption rights, which
may make it difficult for us to meet any closing condition with a target business that requires us to have a minimum net worth or a certain
amount of cash. In addition, if shareholder approval of the transaction is required by law, or we decide to obtain shareholder approval
for business or other legal reasons, it may be more difficult for us to attain shareholder approval of our initial business combination
if the target business does not meet our general criteria and guidelines. If we are unable to complete our initial business combination,
our public shareholders may only receive their pro rata portion of the funds in the trust account that are available for distribution
to public shareholders.

We may not be required to obtain an opinion from an independent investment banking firm or from a valuation or appraisal firm, and consequently, you may have no assurance from an independent source that the consideration we are paying for the business is fair to our company and its shareholders from a financial point of view.

Unless we complete our initial
business combination with an affiliate (as defined in our articles) of our sponsor, officers or directors, or our board of directors
cannot independently determine the fair market value of the target business or businesses (including with the assistance of financial
advisors), we are not required to obtain an opinion from an independent investment banking firm which is a member of FINRA or from another
independent entity that commonly renders valuation opinions that the consideration we are paying is fair to our company and its shareholders
from a financial point of view. If no opinion is obtained, our shareholders will be relying on the judgment of our board of directors,
who will determine fair market value based on standards generally accepted by the financial community. Such standards used will be disclosed
in our proxy materials or tender offer documents, as applicable, related to our initial business combination.

We may issue notes or other debt securities, or otherwise incur substantial debt, to complete a business combination, which may adversely affect our leverage and financial condition and thus negatively impact the value of our shareholders’ investment in us.

Although we have no commitments
as of the date of this prospectus to issue any notes or other debt securities, or to otherwise incur outstanding debt following this
offering, we may choose to incur substantial debt to complete our initial business combination. We and our officers have agreed that
we will not incur any indebtedness unless we have obtained from the lender a waiver of any right, title, interest or