Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 54

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 54
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 check company with no operating history and                                             
 no revenues, and you have no basis on which to evaluate our ability to achieve our business objective. |

| ● | Our public shareholders may not be afforded an opportunity                                                                          
 to vote on our proposed initial business combination, and even if we hold a vote, holders of our founder shares will participate    
 in such vote, which means we may complete our initial business combination even though a majority of our public shareholders do not 
 support such a combination.                                                                                                         |

| ● | Your only opportunity to effect your investment decision regarding                                                    
 a potential business combination may be limited to the exercise of your right to redeem your shares from us for cash. |

| ● | If we seek shareholder approval of our initial business combination,                                                              
 our initial shareholders and management team have agreed to vote in favor of such initial business combination, regardless of how 
 our public shareholders vote.                                                                                                     |

| ● | The ability of our public shareholders to redeem their shares                                                                     
 for cash may make our financial condition unattractive to potential business combination targets, which may make it difficult for 
 us to enter into a business combination with a target.                                                                            |

| ● | The ability of our public shareholders to exercise redemption                                                                        
 rights with respect to a large number of our shares may not allow us to complete the most desirable business combination or optimize 
 our capital structure, and may substantially dilute your investment in us.                                                           |

| ● | The requirement that we complete our initial business combination                                                                    
 within the completion window may give potential target businesses leverage over us in negotiating a business combination and may     
 limit the time we have in which to conduct due diligence on potential business combination targets, in particular as we approach     
 our dissolution deadline, which could undermine our ability to complete our initial business combination on terms that would produce 
 value for our shareholders.                                                                                                          |

| ● | Our search for a business combination, and any target business                                                                        
 with which we ultimately consummate a business combination, may be materially adversely affected by events that are outside of our    
 control, such as increased geopolitical unrest, pandemic outbreaks (such as COVID-19), and volatility in the debt and equity markets. |

| ● | If we seek shareholder approval of our initial business combination,                                                                 
 our sponsor, initial shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants 
 from public shareholders, which may influence a vote on a proposed business combination and reduce the public “float”                
 of our securities.                                                                                                                   |

| ● |