Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 103

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 103
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 breach of their fiduciary duty. These provisions
also may have the effect of reducing the likelihood of derivative litigation against our officers and directors, even though such an
action, if successful, might otherwise benefit us and our shareholders. Furthermore, a shareholder’s investment may be adversely
affected to the extent we pay the costs of settlement and damage awards against our officers and directors pursuant to these indemnification
provisions.

Members of our management team and board of directors have significant experience as board members, officers or executives of other companies. As a result, certain of those persons have been, may be, or may become, involved in proceedings, investigations and litigation relating to the business affairs of the companies with which they were, are, or may in the future be, affiliated. This may have an adverse effect on us, which may impede our ability to consummate an initial business combination.

During the course of their careers,
members of our management team and board of directors have had significant experience as board members, officers or executives of other
companies. As a result of their involvement and positions in these companies, certain persons were, are now, or may in the future become,
involved in litigation, investigations or other proceedings relating to the business affairs of such companies or transactions entered
into by such companies. Such claims, and any such litigation, investigations or other proceedings may divert our management team’s
and board’s attention and resources away from identifying and selecting a target business or businesses for our initial business
combination and may negatively affect our reputation, which may impede our ability to complete an initial business combination. Such
involvement has, and may lead to, media coverage and public awareness. Any such claims or investigations may be detrimental to our reputation
and could negatively affect our ability to identify and complete an initial business combination and may have an adverse effect on the
price of our securities.

Past performance by our management team and their affiliates may not be indicative of future performance of an investment in us.

Information regarding performance
by, or businesses associated with, our management team or businesses associated with them is presented for informational purposes only.
Past performance by our management team is not a guarantee either (i) of success with respect to any business combination we may consummate
or (ii) that we will be able to locate a suitable candidate for our initial business combination. You should not rely on the historical
record of the performance of our management team’s or businesses associated with them as indicative of our future performance of
an investment in us or