Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 149

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 149
---
 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.

<div align='center'>102</div>

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 completion of our initial business combination and, if necessary, to
implement and test additional controls as we may determine are necessary in order
to state that we maintain an effective system of internal controls. A target business
may