Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 127

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 127
---
 such lawsuits. Alternatively, if a court were to find this provision of our warrant agreement inapplicable or unenforceable
with respect to one or more of the specified types of actions or proceedings, we may incur additional costs associated with resolving
such matters in other jurisdictions, which could materially and adversely affect our business, financial condition and results of operations
and result in a diversion of the time and resources of our management and board of directors.

<div align='center'>85</div>

The determination of the offering price of our units, the size of this offering and terms of the units is more arbitrary than the pricing of securities and size of an offering of an operating company in a particular industry. You may have less assurance, therefore, that the offering price of our units properly reflects the value of such units than you would have in a typical offering of an operating company.

Prior to this offering there
has been no public market for any of our securities. The public offering price of the units and the terms of the warrants were negotiated
between us and the underwriters. In determining the size of this offering, management held customary organizational meetings with representatives
of the underwriters, both prior to our inception and thereafter, with respect to the state of capital markets, generally, and the amount
the underwriters believed they reasonably could raise on our behalf. Factors considered in determining the size of this offering, prices
and terms of the units, including the ordinary shares and warrants underlying the units, include:

| ● | the history and prospects of companies whose principal business 
 is the acquisition of other companies;                          |

| ● | prior offerings of those companies; |

| ● | our prospects for acquiring an operating business at attractive 
 values;                                                         |

| ● | a review of debt to equity ratios in leveraged transactions; |

| ● | our capital structure; |

| ● | an assessment of our management and their experience in identifying 
 operating companies;                                                |

| ● | general conditions of the securities markets at the time of 
 this offering; and                                          |

| ● | other factors as were deemed relevant. |

Although these factors were considered,
the determination of our offering size, price and terms of the units is more arbitrary than the pricing of securities of an operating
company in a particular industry since we have no historical operations or financial results.

There is currently no market for our securities and a market for our securities may not develop, which would adversely affect the liquidity and price of our securities.

There is currently no market
for our securities. Share