Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 171

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 171
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 or businesses that is owned or acquired is what will be taken
into account for purposes of Nasdaq’s 80% fair market value test described above. If the initial business combination involves
more than one target business, the 80% fair market value test will be based on the aggregate value of all of the target businesses.

Our Business Combination Process

We believe our management
team’s significant operating and transactional experience and relationships provide us with access to a substantial number of potential
initial business combination targets. Over the course of their careers, the members of our management team have developed a broad network
of contacts and relationships with private companies, investment bankers, private equity and debt investors, high net worth families
and their advisors, commercial bankers, attorneys, management consultants, accountants and other transaction intermediaries, as well
as corporate sector executives and board members around the world. This network has grown through the activities of our management team
sourcing, acquiring and financing businesses, the reputation of our management team for integrity and fair dealing with sellers, financing
sources and target management teams and the experience of our management team in executing transactions, especially special purpose acquisition
company transactions, under varying economic and financial market conditions. In addition, our management team has developed a significant
network of relationships through the core management team’s long-time sponsorship of SPACs.

This network has provided our management team with a flow of referrals that has resulted in numerous transactions which were proprietary or where a limited group of investors were invited to participate in the sale process. We believe that the network of contacts and relationships of our management team will provide us important sources of investment opportunities. In addition, we anticipate that target business combination candidates will be brought to our attention from various unaffiliated sources, including investment market participants, private equity funds and large business enterprises seeking to divest non-core assets or divisions.

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Consistent with our business strategy, we have identified the following general criteria and guidelines that we believe are important in evaluating prospective target businesses. We will use these criteria and guidelines in evaluating initial business combination opportunities, but we may decide to enter into our initial business combination with a target business that does not meet these criteria and guidelines.

| ● | Size:                                                                                         
 We intend to target companies whose enterprise value is between $200 million to $1.5 billion. |

| ● | Focus:                                                                                                                            
 Our management team’s multifaceted expertise in assessing a target’s strengths and missing ingredients for growth                 
 are key factors in evaluating