Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 100

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 100
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 including any of the following:

| ● | costs and difficulties inherent in managing cross-border business 
 operations;                                                       |

| ● | rules and regulations regarding currency redemption; |

| ● | complex corporate withholding taxes on individuals; |

| ● | laws governing the manner in which future business combinations 
 may be effected;                                                |

| ● | exchange listing and/or delisting requirements; |

| ● | tariffs and trade barriers; |

| ● | regulations related to customs and import/export matters; |

| ● | local or regional economic policies and market conditions; |

| ● | unexpected changes in regulatory requirements; |

| ● | challenges in managing and staffing international operations; |

| ● | longer payment cycles; |

| ● | tax issues, such as tax law changes and variations in tax 
 laws as compared to the United States;                    |

| ● | currency fluctuations and exchange controls; |

| ● | rates of inflation; |

| ● | challenges in collecting accounts receivable; |

| ● | cultural and language differences; |

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| ● | employment regulations; |

| ● | underdeveloped or unpredictable legal or regulatory systems; |

| ● | corruption; |

| ● | protection of intellectual property; |

| ● | social unrest, crime, strikes, riots and civil disturbances; |

| ● | regime changes and political upheaval; |

| ● | terrorist attacks, natural disasters, widespread health emergencies 
 and wars; and                                                       |

| ● | deterioration of political relations with the United States. |

We may not be able to adequately
address these additional risks. If we were unable to do so, we may be unable to complete such initial business combination, or, if we
complete such initial business combination, our operations might suffer, either of which may adversely impact our business, financial
condition and results of operations.

If social unrest, acts of terrorism, regime changes, changes in laws and regulations, political upheaval or policy changes or enactments occur in a country in which we may operate after we effect our initial business combination, it may result in a negative impact on our business.

In the event
we acquire a non-U.S. target, political events in another country may significantly affect our business, assets or operations. Social
unrest, acts of terrorism, regime changes, changes in laws and regulations, political upheaval, and policy changes or enactments could
negatively impact our business in a particular country.

Many countries have difficult and unpredictable legal systems and underdeveloped laws and regulations that