Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 83

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 83
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RA or from another
independent entity that commonly renders valuation opinions that the consideration we are paying is fair to our company and its shareholders
from a financial point of view. If no opinion is obtained, our shareholders will be relying on the judgment of our board of directors,
who will determine fair market value based on standards generally accepted by the financial community. Such standards used will be disclosed
in our proxy materials or tender offer documents, as applicable, related to our initial business combination.

We may issue notes or other debt securities, or otherwise incur substantial debt, to complete a business combination, which may adversely affect our leverage and financial condition and thus negatively impact the value of our shareholders’ investment in us.

Although we have no commitments
as of the date of this prospectus to issue any notes or other debt securities, or to otherwise incur outstanding debt following this
offering, we may choose to incur substantial debt to complete our initial business combination. We and our officers have agreed that
we will not incur any indebtedness unless we have obtained from the lender a waiver of any right, title, interest or claim of any kind
in or to the monies held in the trust account. As such, no issuance of debt will affect the per share amount available for redemption
from the trust account. Nevertheless, the incurrence of debt could have a variety of negative effects, including:

| ● | default and foreclosure on our assets if our operating revenues                       
 after an initial business combination are insufficient to repay our debt obligations; |

| ● | acceleration of our obligations to repay the indebtedness                                                                           
 even if we make all principal and interest payments when due if we breach certain covenants that require the maintenance of certain 
 financial ratios or reserves without a waiver or renegotiation of that covenant;                                                    |

| ● | our immediate payment of all principal and accrued interest, 
 if any, if the debt is payable on demand;                    |

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| ● | our inability to obtain necessary additional financing if                                                   
 the debt contains covenants restricting our ability to obtain such financing while the debt is outstanding; |

| ● | our inability to pay dividends on our ordinary shares; |

| ● | using a substantial portion of our cash flow to pay principal                                                                       
 and interest on our debt, which will reduce the funds available for dividends on our ordinary shares if declared, expenses, capital 
 expenditures, acquisitions and other general corporate purposes;                                                                    |

| ● | limitations on our flexibility in planning for and reacting         
 to changes in