Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 138

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 138
---
 to whether a court would enforce such provisions, and the enforceability of similar choice of forum provisions
in other companies’ charter documents has been challenged in legal proceedings. It is possible that a court could find this type
of provisions to be inapplicable or unenforceable, and if a court were to find this provision in our articles to be inapplicable or unenforceable
in an action, we may incur additional costs associated with resolving the dispute in other jurisdictions, which could have adverse effect
on our business and financial performance.

Recent increases in inflation in the United States and elsewhere could make it more difficult for us to complete our initial business combination.

Recent increases in inflation
in the United States and elsewhere may lead to increased price volatility for publicly traded securities, including ours, or other national,
regional or international economic disruptions, any of which could make it more difficult for us to complete our initial business combination.

<div align='center'>92

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</div>

Some of the statements contained
in this prospectus may constitute “forward-looking statements” for purposes of the federal securities laws. Our forward-looking
statements include, but are not limited to, statements regarding our or our management team’s expectations, hopes, beliefs, intentions
or strategies regarding the future. In addition, any statements that refer to projections, forecasts or other characterizations of future
events or circumstances, including any underlying assumptions, are forward-looking statements.

The words “anticipate,”
“believe,” “continue,” “could,” “estimate,” “expect,” “intends,”
“may,” “might,” “plan,” “possible,” “potential,” “predict,” “project,”
“should,” “would” and similar expressions may identify forward- looking statements, but the absence of these
words does not mean that a statement is not forward-looking. Forward-looking statements in this prospectus may include, for example,
statements about:

| ● | our ability to select an appropriate target business or businesses; |

| ● | our ability to complete our initial business combination; |

| ● | our expectations around the performance of the prospective 
 target business or businesses;                             |

| ● | our success in retaining or recruiting, or changes required                              
 in, our officers, key employees or directors following our initial business combination; |

| ● | our officers and directors allocating their time to other                                                                   
 businesses and potentially having conflicts of interest with our business or in approving our initial business combination;