Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 80

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 80
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, sector or geographic region. While we may pursue an
initial business combination opportunity in any industry or sector, we intend to capitalize on the ability of our management team to
identify and combine with a business or businesses that can benefit from our management team’s established relationships and operating
experience. Our management team has extensive experience in identifying and executing strategic investments and has done so successfully
in a number of sectors. While our focus is broad because of our perspective on technology and other growth industries having looked at
over a thousand acquisition targets over the past decade, we will be examining in particular, opportunities in AI as well as in the rapidly
growing wellness, longevity and aesthetics areas. Our articles prohibit us from effectuating a business combination solely with another
blank check company or similar company with nominal operations. Because we have not yet selected any specific target business with respect
to a business combination, there is no basis to evaluate the possible merits or risks of any particular target business’s operations,
results of operations, cash flows, liquidity, financial condition or prospects.

To the extent we complete
our initial business combination, we may be affected by numerous risks inherent in the business operations with which we combine. For
example, if we combine with a financially unstable business or an entity lacking an established record of sales or earnings, we may be
affected by the risks inherent in the business and operations of a financially unstable or a development stage entity. In recent years,
a number of target businesses have underperformed financially post-business combination. There are no assurances that the target business
with which we consummate our initial business combination will perform as anticipated. Although our officers and directors will endeavor
to evaluate the risks inherent in a particular target business, we cannot assure you that we will properly ascertain or assess all of
the significant risk factors or that we will have adequate time to complete due diligence. Furthermore, some of these risks may be outside
of our control and leave us with no ability to control or reduce the chances that those risks will adversely impact a target business.
We also cannot assure you that an investment in our units will ultimately prove to be more favorable to investors than a direct investment,
if such opportunity were available, in a business combination target.

Accordingly, any shareholders
or warrant holders who choose to remain shareholders or warrant holders following the business combination could suffer a reduction in
the value of their securities. Such shareholders or warrant holders are unlikely to have a remedy for such reduction in value unless
they are able to successfully claim that the reduction was due