Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 104

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 104
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 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 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