Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 101

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 101
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 are unclear and subject to corruption and inexperience, which may adversely impact our results of operations and financial condition.

In the event
we acquire a non-U.S. target, our ability to seek and enforce legal protections, including with respect to intellectual property and
other property rights, or to defend ourselves with regard to legal actions taken against us in a given country, may be difficult or impossible,
which could adversely impact our operations, assets or financial condition.

Rules and regulations in many
countries are often ambiguous or open to differing interpretation by responsible individuals and agencies at the municipal, state, regional
and federal levels. The attitudes and actions of such individuals and agencies are often difficult to predict and inconsistent.

Delay with respect to the enforcement
of particular rules and regulations, including those relating to customs, tax, environmental and labor, could cause serious disruption
to operations abroad and negatively impact our results.

If we effect our initial business combination with a company located outside of the United States or with a company that is unfamiliar with United States securities laws, they may have to expend time and resources becoming familiar with such laws, we would be subject to a variety of additional risks that may adversely affect us.

Following our initial business
combination, our management may resign from their positions as officers or directors of the company and the existing management of the
target business at the time of the business combination may remain in place. Management of the target business may not be familiar with
United States securities laws. If new management is unfamiliar with United States securities laws, they may have to expend time and resources
becoming familiar with such laws. This could be expensive and time-consuming and could lead to various regulatory issues which may adversely
affect our operations.

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After our initial business combination, it is possible that a majority of our directors and officers will live outside the United States and all of our assets will be located outside the United States; therefore, investors may not be able to enforce federal securities laws or their other legal rights.

It is possible that after our
initial business combination, a majority of our directors and officers will reside outside of the United States and all of our assets
will be located outside of the United States. As a result, it may be difficult, or in some cases not possible, for investors in the United
States to enforce their legal rights, to effect service of process upon all of our directors or officers or to enforce judgments of United
States courts predicated upon civil liabilities and criminal penalties on our directors and officers