Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 126

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 126
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 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. Shareholders therefore have no access to information about prior market history on which to base their investment
decision. Following this offering, the price of our securities may vary significantly due to one or more potential business combinations
and general market or economic conditions. Furthermore, an active trading market for our securities may never develop or, if developed,
it may not be sustained. You may be unable to sell your securities unless a market can be established and sustained.

Because we are incorporated under the laws of the Cayman Islands, you may face difficulties in protecting your interests, and your ability to protect your rights through the U.S. federal courts may be limited.

We are an exempted company incorporated
under the laws of the Cayman Islands.