Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 54

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 54
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 may not be indicative of future performance of an investment in the company.                                 |

| ● | We may be a passive foreign investment company, or “PFIC,”                                     
 which could result in adverse United States federal income tax consequences to U.S. investors. |

| ● | We may reincorporate in another jurisdiction, which may result 
 in taxes imposed on shareholders or warrant holders.           |

| ● | An investment in this offering may result in uncertain U.S. 
 federal income tax consequences.                            |

| ● | The 1% U.S. federal excise tax on stock buybacks could be                                       
 imposed on redemptions of our stock if we were to become a “covered corporation” in the future. |

| ● | 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.                                                                                                                         |

| ● | The other risk factors and uncertainties discussed in “Risk 
 Factors” and elsewhere in this prospectus.                  |

<div align='center'>46</div>

SUMMARY FINANCIAL DATA The following table summarizes the relevant financial data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant operations to date, so only balance sheet data is presented.

|                              |     | December 31, 
 2024         |          |   |
|:-----------------------------|:----|:-------------|---------:|:--|
| Balance Sheet                
 Data:                        |     |              |          |   |
| Working capital (deficiency) |     | $            | (963,290 | ) |
| Total assets                 |     | $            |  434,044 |   |
| Total liabilities            |     | $            |  997,334 |   |
| Shareholders’ deficit        |     | $            | (563,290 | ) |

<div align='center'>47

RISK FACTORS</div>

An investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this prospectus, before making a decision to invest in our units. If any of the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or part of your