Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 153

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 153
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 public company effective
dates.

Additionally, we are in the process of evaluating
the benefits of relying on the other reduced reporting requirements provided by the JOBS Act. Subject to certain conditions set forth
in the JOBS Act, if, as an “emerging growth company,” we choose to rely on such exemptions we may not be required to, among
other things: (1) provide an auditor’s attestation report on our system of internal controls over financial reporting pursuant
to Section 404 of the Sarbanes-Oxley Act; (2) provide all of the compensation disclosure that may be required of non-emerging growth
public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act; (3) comply with any requirement that may be adopted
by the PCAOB regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about
the audit and the financial statements (auditor discussion and analysis); and (4) disclose certain executive compensation-related items
such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee
compensation. These exemptions will apply for a period of five years following the completion of this offering or until we are no longer
an “emerging growth company,” whichever is earlier.

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PROPOSED BUSINESS</div>

General

We are a blank check company incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial business combination with us. However, members of our management team had been or are in discussions with potential business combination partners in their capacity as officers and directors of Coliseum (consummated its initial business combination in December 2024), dMY Squared (which is searching for a target business), dMY VI (which liquidated in April 2023 without completing a business combination), dMY IV (which consummated its initial business combination in December 2021), dMY III (which consummated its initial business combination in October 2021), dMY II (which consummated its initial business combination in April 2021), dMY I (which consummated its initial