Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 78

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 78
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 a result, any decision to liquidate the securities held in the trust account and thereafter to hold all funds
in the trust account in cash would reduce the dollar amount our public shareholders would receive upon any redemption or liquidation
of the company.

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Changes in laws or regulations or in how such laws or regulations are interpreted or applied, or a failure to comply with any laws and regulations, may adversely affect our business, including our ability to negotiate and complete our initial business combination, and results of operations.

We are subject to rules and
regulations enacted by various national, regional and local governing bodies, including for example, the SEC, and to new and evolving
regulatory measures under applicable law. Compliance with, and monitoring of, applicable laws and regulations may be difficult, time
consuming and costly and our efforts to comply with such new and evolving laws and regulations have resulted in and are likely to continue
to result in, increased general and administrative expenses and a diversion of management time and attention. Those laws and regulations
and their interpretation and application may also change from time to time and those changes could have a material adverse effect on
our business, investments and results of operations. In addition, a failure to comply with applicable laws or regulations, as interpreted
and applied, could have a material adverse effect on our business, including our ability to negotiate and complete our initial business
combination, and results of operations.

On January 24, 2024, the
SEC issued final rules (the “2024 SPAC Rules”), effective as of July 1, 2024, that formally adopted some of the SEC’s
proposed rules for SPACs that were released on March 30, 2022. The 2024 SPAC Rules, among other items, impose additional disclosure requirements
in initial public offerings by SPACs and business combination transactions involving SPACs and private operating companies; amend the
financial statement requirements applicable to business combination transactions involving such companies; update and expand guidance
regarding the general use of projections in SEC filings, as well as when projections are disclosed in connection with proposed business
combination transactions; increase the potential liability of certain participants in proposed business combination transactions; and
could impact the extent to which SPACs could become subject to regulation under the Investment Company Act. The 2024 SPAC Rules may materially
adversely affect our business, including our ability to negotiate and complete, and the costs associated with, our initial business combination