Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 55

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 55
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 capital structure, and may substantially dilute your investment in us.                                                           |

| ● | The requirement that we complete our initial business combination                                                                    
 within the completion window may give potential target businesses leverage over us in negotiating a business combination and may     
 limit the time we have in which to conduct due diligence on potential business combination targets, in particular as we approach     
 our dissolution deadline, which could undermine our ability to complete our initial business combination on terms that would produce 
 value for our shareholders.                                                                                                          |

| ● | Our search for a business combination, and any target business                                                                        
 with which we ultimately consummate a business combination, may be materially adversely affected by events that are outside of our    
 control, such as increased geopolitical unrest, pandemic outbreaks (such as COVID-19), and volatility in the debt and equity markets. |

| ● | If we seek shareholder approval of our initial business combination,                                                                 
 our sponsor, initial shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants 
 from public shareholders, which may influence a vote on a proposed business combination and reduce the public “float”                
 of our securities.                                                                                                                   |

| ● | If a shareholder fails to receive notice of our offer to redeem                                                                           
 our public shares in connection with our initial business combination, or fails to comply with the procedures for submitting or tendering 
 its shares, such shares may not be redeemed.                                                                                              |

| ● | If we are deemed to be an investment company under the Investment                                                                    
 Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make 
 it difficult for us to complete our initial business combination or force us to abandon our efforts to complete an initial business  
 combination.                                                                                                                         |

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| ● | The post-business combination company may issue shares to                                                                         
 investors in connection with our initial business combination at a price which is less than $10.00 or the prevailing market price 
 of our shares at that time, which could dilute the interests of our existing shareholders and add costs.                          |

| ● | Our officers and directors will allocate their time to other                                                                        
 businesses thereby causing conflicts of interest in their determination as to how much time to devote to our affairs. This conflict 
 of interest could have a negative impact on our ability to complete our initial business combination.                               |

| ● | You will not have any rights or interests in funds from the                                                                        
 trust account, except under certain limited circumstances.