Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 58

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 58
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 $            |  997,334 |   |
| Shareholders’ deficit        |     | $            | (563,290 | ) |

<div align='center'>47

RISK FACTORS</div>

An investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this prospectus, before making a decision to invest in our units. If any of the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.

Risks Relating to Our Search for, Consummation of, or Inability to Consummate, a Business Combination

Our public shareholders may not be afforded an opportunity to vote on our proposed initial business combination, and even if we hold a vote, holders of our founder shares will participate in such vote, which means we may complete our initial business combination even though a majority of our public shareholders do not support such a combination.

We may choose not to hold a
shareholder vote to approve our initial business combination if the business combination would not require shareholder approval under
applicable law or stock exchange listing requirement. Except for as required by applicable law or stock exchange requirement, the decision
as to whether we will seek shareholder approval of a proposed business combination or will allow shareholders to sell their shares to
us in a tender offer will be made by us, solely in our discretion, and will be based on a variety of factors, such as the timing of the
transaction and whether the terms of the transaction would otherwise require us to seek shareholder approval. Even if we seek shareholder
approval, the holders of our founder shares will participate in the vote on such approval. Accordingly, we may complete our initial business
combination even if a majority of our public shareholders do not approve of the business combination we complete. Please see the section
entitled “Proposed Business — Shareholders May Not Have the Ability to Approve Our Initial Business Combination”
for additional information.

If we seek shareholder approval of our initial business combination, our initial shareholders and management team have agreed to vote in favor of such initial business combination, regardless of how our public shareholders vote.

Our initial shareholders will
own 20% of our outstanding ordinary shares immediately following the completion of this offering. Our initial shareholders and management
team also may from time-to-time purchase ordinary shares prior to our initial business combination. Our articles provide