Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 156

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 156
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 could
acquire with the net proceeds of this offering and the sale of the private placement units, and, as a result, if the cash portion
of the purchase price exceeds the amount available from the trust account, net of amounts needed to satisfy any redemptions by
public shareholders, we may be required to seek additional financing to complete such proposed initial business combination. We
may also obtain financing prior to the closing of our initial business combination to fund our working capital needs and transaction
costs in connection with our search for and completion of our initial business combination. There is no limitation on our ability
to raise funds through the issuance of equity or equity-linked securities or through loans, advances or other indebtedness in connection
with our initial business combination, including pursuant to forward purchase agreements or backstop agreements we may enter into
following consummation of this offering. Subject to compliance with applicable securities laws, we would only complete such financing
simultaneously with the completion of our initial business combination. If we are unable to complete our initial business combination
because we do not have sufficient funds available to us, we will be forced to cease operations and liquidate the trust account.
In addition, following our initial business combination, if cash on hand is insufficient, we may need to obtain additional financing
in order to meet our obligations.

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Controls and Procedures

We are not currently required
to maintain an effective system of internal controls as defined by Section 404 of the Sarbanes-Oxley Act. We will be required
to comply with the internal control requirements of the Sarbanes-Oxley Act for the fiscal year ending December 31, 2025. Only
in the event that we are deemed to be a large accelerated filer or an accelerated filer and no longer an emerging growth company
would we be required to comply with the independent registered public accounting firm attestation requirement. Further, for as
long as we remain an emerging growth company as defined in the JOBS Act, we intend to take advantage of certain exemptions from
various reporting requirements that are applicable to other public companies that are not emerging growth companies including,
but not limited to, not being required to comply with the independent registered public accounting firm attestation requirement.

Prior to the closing of
this offering, we have not completed an assessment, nor has our independent registered public accounting firm tested our systems,
of internal controls. We expect to assess the internal controls of our target business or businesses prior to the