Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 104

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 104
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 the returns we will, or is likely to, generate going forward.

We may seek business combination opportunities in industries or sectors that may be outside of our management’s areas of expertise.

We will consider a business combination
outside of our management’s areas of expertise if a business combination candidate is presented to us and we determine that such
candidate offers an attractive business combination opportunity for our company. Although our management will endeavor to evaluate the
risks inherent in any particular business combination candidate, we cannot assure you that we will adequately ascertain or assess all
of the significant risk factors. We also cannot assure you that an investment in our units will not ultimately prove to be less favorable
to investors in this offering than a direct investment, if an opportunity were available, in a business combination candidate. In the
event we elect to pursue a business combination outside of the areas of our management’s expertise, our management’s expertise
may not be directly applicable to its evaluation or operation, and the information contained in this prospectus regarding the areas of
our management’s expertise would not be relevant to an understanding of the business that we elect to acquire. As a result, our
management may not be able to ascertain or assess adequately all of the relevant risk factors. Accordingly, any shareholders who choose
to remain shareholders following our initial business combination could suffer a reduction in the value of their shares. Such shareholders
are unlikely to have a remedy for such reduction in value unless they are able to successfully claim that the reduction was due to the
breach by our officers or directors of a duty of care or other fiduciary duty owed to them, or if they are able to successfully bring
a private claim under securities laws that the proxy solicitation or tender offer materials, as applicable, relating to the business
combination contained an actionable material misstatement or material omission.

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We are dependent upon our officers and directors and their loss, or a reduction in the amount of time they can dedicate to our initial business combination, could adversely affect our ability to operate.

Our operations are dependent
upon a relatively small group of individuals and, in particular, our officers and directors and the members of our advisory board. We
believe that our success depends on the continued service of our officers, directors and members of our advisory board, at least until
we have completed our initial business combination. We do not have an employment agreement with, or key-man insurance on the life of,
any of our directors or executive officers. The unexpected loss of