Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 35

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 35
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 by the sponsor are expected to only be distributed directly to the members of the sponsor in connection with or following the consummation of our initial business combination, provided that such members agree to become subject to the applicable transfer restrictions with respect to such securities. Indirect transfers of the securities held by the sponsor, such as to another member of the sponsor or their affiliate or a new member of the sponsor, may be permitted with the consent of Harry You, the managing member of our sponsor, so long as such transfer complies with the applicable transfer restrictions with respect to such securities.

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Additionally, our initial business
combination may be subject to regulatory review and approval requirements, including foreign investment regulations and review by government
entities such as the Committee on Foreign Investment in the United States (“CFIUS”). Our initial shareholders, including
our sponsor, will own approximately 20% of our issued and outstanding shares following this offering. Our sponsor is exclusively “controlled”
for CFIUS purposes by Harry You, who is a U.S. citizen, and thus we do not believe our sponsor is a “foreign person” as defined
in the CFIUS regulations. However, it is possible that non-U.S. persons could be involved in our initial business combination (e.g.,
as existing shareholders of a target company or as PIPE investors), which may increase the risk that our initial business combination
becomes subject to regulatory review, including review by CFIUS. As such, an initial business combination with a U.S. business or foreign
business with U.S. subsidiaries that we may wish to pursue may be subject to CFIUS review, or ultimately prohibited. As a result, the
pool of potential targets with which we could complete an initial business combination may be limited. Please see “Risk Factors — We may not be able to complete an initial business combination since such initial business combination may be subject to regulatory review and approval requirement, including foreign investment regulations and review by government entities such as the Committee on Foreign Investment in the United States, or may be ultimately prohibited.” for additional information.

<div align='center'>Corporate Information</div>

Our executive offices are located
at 1180 North Town Center Drive, Suite 100, Las Vegas, Nevada 89144 and our telephone number is (702) 781-4313. The information that may be contained or accessible through our corporate website or any other website
that we may maintain is not part of this prospectus or the registration statement of which this