Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 105

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 105
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 shares. Such shareholders
are unlikely to have a remedy for such reduction in value unless they are able to successfully claim that the reduction was due 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 solicitation or tender offer materials, as applicable, relating to the business
combination contained an actionable material misstatement or material omission.

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We are dependent upon our officers and directors and their loss, or a reduction in the amount of time they can dedicate to our initial business combination, could adversely affect our ability to operate.

Our operations are dependent
upon a relatively small group of individuals and, in particular, our officers and directors and the members of our advisory board. We
believe that our success depends on the continued service of our officers, directors and members of our advisory board, at least until
we have completed our initial business combination. We do not have an employment agreement with, or key-man insurance on the life of,
any of our directors or executive officers. The unexpected loss of the services of one or more of our directors or executive officers
could have a detrimental effect on us.

We may approve an amendment or waiver of the letter agreement that would allow our sponsor to directly, or members of our sponsor to indirectly, transfer founder shares and private placement warrants or membership interests in our sponsor in a transaction in which the sponsor removes itself as our sponsor before identifying a business combination, which may deprive us of key personnel.

While there is no current
intention to do so, and the members of our management team and sponsor have not done so with any previously formed SPACs, we may approve
an amendment or waiver of the letter agreement that would allow the sponsor to directly, or members of our sponsor to indirectly, transfer
founder shares and private placement warrants or membership interests in our sponsor in a transaction in which the sponsor removes itself
as our sponsor before identifying a business combination. Additionally, subject to the consent of the manager of our sponsor (Harry You),
there is no contractual restriction on the ability of the members of the sponsor to share, sell or otherwise dispose of part or all of
the membership interests in our sponsor, including the membership interests held by Harry You, our Interim Chief Financial Officer and
the Executive Chairman of the board of directors. As a result, there is a risk that our sponsor and our officers and