Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 99

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 99
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 we initially acquired.
Accordingly, this may make it more likely that our management will not be able to maintain control of the target business.

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Risks Relating to Acquiring and Operating a Business in Foreign Countries

If we effect our initial business combination with a company located outside of the United States, we would be subject to a variety of additional risks that may adversely affect us.

If we pursue a target company
with operations or opportunities outside of the United States for our initial business combination, we may face additional burdens in
connection with investigating, agreeing to and completing such initial business combination, and if we effect such initial business combination,
we would be subject to a variety of additional risks that may negatively impact our operations.

If we pursue a target a company
with operations or opportunities outside of the United States for our initial business combination, we would be subject to risks associated
with cross-border business combinations, including in connection with investigating, agreeing to and completing our initial business
combination, conducting due diligence in a foreign jurisdiction, having such transaction approved by any local governments, regulators
or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.

If we effect our initial business
combination with such a company, we would be subject to any special considerations or risks associated with companies operating in an
international setting, including any of the following:

| ● | costs and difficulties inherent in managing cross-border business 
 operations;                                                       |

| ● | rules and regulations regarding currency redemption; |

| ● | complex corporate withholding taxes on individuals; |

| ● | laws governing the manner in which future business combinations 
 may be effected;                                                |

| ● | exchange listing and/or delisting requirements; |

| ● | tariffs and trade barriers; |

| ● | regulations related to customs and import/export matters; |

| ● | local or regional economic policies and market conditions; |

| ● | unexpected changes in regulatory requirements; |

| ● | challenges in managing and staffing international operations; |

| ● | longer payment cycles; |

| ● | tax issues, such as tax law changes and variations in tax 
 laws as compared to the United States;                    |

| ● | currency fluctuations and exchange controls; |

| ● | rates of inflation; |

| ● | challenges in collecting accounts receivable; |

| ● | cultural and language differences; |

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| ● | employment regulations; |

| ● | underdeveloped or unpredictable legal or regulatory systems; |

| ● |