Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 56

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 56
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 shareholders, directors, officers, advisors or their affiliates may elect to purchase public shares or warrants 
 from public shareholders, which may influence a vote on a proposed business combination and reduce the public “float”                
 of our securities.                                                                                                                   |

| ● | If a shareholder fails to receive notice of our offer to redeem                                                                           
 our public shares in connection with our initial business combination, or fails to comply with the procedures for submitting or tendering 
 its shares, such shares may not be redeemed.                                                                                              |

| ● | If we are deemed to be an investment company under the Investment                                                                    
 Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make 
 it difficult for us to complete our initial business combination or force us to abandon our efforts to complete an initial business  
 combination.                                                                                                                         |

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| ● | The post-business combination company may issue shares to                                                                         
 investors in connection with our initial business combination at a price which is less than $10.00 or the prevailing market price 
 of our shares at that time, which could dilute the interests of our existing shareholders and add costs.                          |

| ● | Our officers and directors will allocate their time to other                                                                        
 businesses thereby causing conflicts of interest in their determination as to how much time to devote to our affairs. This conflict 
 of interest could have a negative impact on our ability to complete our initial business combination.                               |

| ● | You will not have any rights or interests in funds from the                                                                        
 trust account, except under certain limited circumstances. Therefore, to liquidate your investment, you may be forced to sell your 
 public shares or warrants, potentially at a loss.                                                                                  |

| ● | Nasdaq may delist our securities from trading on its exchange,                                                                 
 which could limit investors’ ability to make transactions in our securities and subject us to additional trading restrictions. |

| ● | The nominal purchase price paid by our sponsor, sponsor affiliates                                                                          
 and a consultant for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation 
 of our initial business combination, and the value of the founder shares following completion of our initial business combination           
 is likely to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such         
 time is substantially less than $10.00 per share.                                                                                           |

| ● | You will not be entitled to protections normally afforded 
 to investors