Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 91

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 91
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 any redemption by public shareholders, we may be required
to seek additional financing to complete such proposed initial business combination. We cannot assure you that such financing will be
available on acceptable terms, if at all. To the extent that additional financing proves to be unavailable when needed to complete our
initial business combination, we would be compelled to either restructure the transaction or abandon that particular business combination
and seek an alternative target business candidate. Further, we may be required to obtain additional financing in connection with the
closing of our initial business combination for general corporate purposes, including for maintenance or expansion of operations of the
post-transaction businesses, the payment of principal or interest due on indebtedness incurred in completing our initial business combination,
or to fund the purchase of other companies. 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.
In addition, even if we do not need additional financing to complete our initial business combination, we may require such financing
to fund the operations or growth of the target business. The failure to secure additional financing could have a material adverse effect
on the continued development or growth of the target business. None of our officers, directors or shareholders is required to provide
any financing to us in connection with or after our initial business combination.

Our initial shareholders control a substantial interest in us and thus may exert a substantial influence on actions requiring a shareholder vote, potentially in a manner that you do not support.

Upon closing of this offering,
our initial shareholders will own 20% of our issued and outstanding ordinary shares (assuming they do not purchase any units in this
offering). Accordingly, they may exert a substantial influence on actions requiring a shareholder vote, potentially in a manner that
you do not support, including amendments to our articles.

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If our initial shareholders purchase
any units in this offering or if our initial shareholders purchase any additional public shares in the aftermarket or in privately negotiated
transactions, this would increase their control. Neither our initial shareholders nor, to our knowledge, any of our officers or directors,
have any current intention to purchase additional securities, other than as disclosed in this prospectus.

Factors that would be considered
in making such additional purchases would include consideration of the current trading price of our ordinary shares. In addition, our
board of directors, whose members were appointed by our sponsor, is and will be divided into three classes, each