Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 139

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 139
---
 |

| ● | our potential ability to obtain additional financing to complete 
 our initial business combination;                                |

| ● | our pool of prospective target businesses; |

| ● | our ability to consummate an initial business combination                                                                               
 due to uncertainty and adverse impacts resulting from events outside of our control, such as increased geopolitical unrest, significant 
 outbreaks of infectious diseases (such as COVID-19) and increased volatility in the debt and equity markets;                            |

| ● | the ability of our officers and directors to generate a number 
 of potential business combination opportunities;               |

| ● | our public securities’ potential liquidity and trading; |

| ● | the lack of a market for our securities; |

| ● | the use of proceeds not held in the trust account or available 
 to us from interest income on the trust account balance;       |

| ● | the trust account not being subject to claims of third parties; 
 or                                                              |

| ● | our financial performance following this offering. |

<div align='center'>93</div>

The forward-looking statements
contained in this prospectus are based on our current expectations and beliefs concerning future developments and their potential effects
on us. There can be no assurance that future developments affecting us will be those that we have anticipated. These forward-looking
statements involve a number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual
results or performance to be materially different from those expressed or implied by these forward-looking statements. These risks and
uncertainties include, but are not limited to, those factors described under the heading “Risk Factors”. Should one
or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material
respects from those projected in these forward-looking statements. We undertake no obligation to update or revise any forward-looking
statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities
laws.

In addition, statements that
contain “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These statements are
based on information available to us as of the date of this prospectus. Although we believe that this information provides a reasonable
basis for these statements, this information may be limited or incomplete. Our statements should not be read to indicate that we have
conducted an exhaustive inquiry into, or review of, all relevant information. These statements are inherently uncertain, and investors
are cautioned not to und