Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 173

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 173
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 around the world. This network has grown through the activities of our management team
sourcing, acquiring and financing businesses, the reputation of our management team for integrity and fair dealing with sellers, financing
sources and target management teams and the experience of our management team in executing transactions, especially special purpose acquisition
company transactions, under varying economic and financial market conditions. In addition, our management team has developed a significant
network of relationships through the core management team’s long-time sponsorship of SPACs.

This network has provided our management team with a flow of referrals that has resulted in numerous transactions which were proprietary or where a limited group of investors were invited to participate in the sale process. We believe that the network of contacts and relationships of our management team will provide us important sources of investment opportunities. In addition, we anticipate that target business combination candidates will be brought to our attention from various unaffiliated sources, including investment market participants, private equity funds and large business enterprises seeking to divest non-core assets or divisions.

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Consistent with our business strategy, we have identified the following general criteria and guidelines that we believe are important in evaluating prospective target businesses. We will use these criteria and guidelines in evaluating initial business combination opportunities, but we may decide to enter into our initial business combination with a target business that does not meet these criteria and guidelines.

| ● | Size:                                                                                         
 We intend to target companies whose enterprise value is between $200 million to $1.5 billion. |

| ● | Focus:                                                                                                                            
 Our management team’s multifaceted expertise in assessing a target’s strengths and missing ingredients for growth                 
 are key factors in evaluating business combination candidates swiftly and adequately. Our public currency and knowhow with public 
 investors can also confer a significant advantage.                                                                                |

| ● | Management’s                                                                                                                 
 maturity: We intend to seek companies with proven and accomplished management teams that are eager to march forward together 
 with and benefit from our management team’s expertise. We intend to devote significant attention and resources to analyzing  
 and reaching alignment among a target’s management and its stakeholders. We look for companies with a significant advantage  
 in knowhow and technology.                                                                                                   |

| ● | Operational                                                                                                              
 Maturity: We intend to seek companies which have the requisite compliance, financial controls and reporting processes in 
 place and are ready for the regulatory requirements of a public entity.                                                  |

| ● | Growth:                                                                                                                         
 We will focus on companies with superior growth relative to their market segment in revenues and