Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 138

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 138
---
 the United States
of America, the sole and exclusive forum for determination of such a claim.

Our articles also will provide
that, without prejudice to any other rights or remedies that we may have, each of our shareholders acknowledges that damages alone would
not be an adequate remedy for any breach of the selection of the courts of the Cayman Islands as exclusive forum and that accordingly
we shall be entitled, without proof of special damages, to the remedies of injunction, specific performance or other equitable relief
for any threatened or actual breach of the selection of the courts of the Cayman Islands as exclusive forum.

This choice of forum provision
may increase a shareholder’s cost and limit the shareholder’s ability to bring a claim in a judicial forum that it finds
favorable for disputes with us or our directors, officers or other employees, which may discourage lawsuits against us and our directors,
officers and other employees. Any person or entity purchasing or otherwise acquiring any of our shares or other securities, whether by
transfer, sale, operation of law or otherwise, shall be deemed to have notice of and have irrevocably agreed and consented to these provisions.
There is uncertainty as to whether a court would enforce such provisions, and the enforceability of similar choice of forum provisions
in other companies’ charter documents has been challenged in legal proceedings. It is possible that a court could find this type
of provisions to be inapplicable or unenforceable, and if a court were to find this provision in our articles to be inapplicable or unenforceable
in an action, we may incur additional costs associated with resolving the dispute in other jurisdictions, which could have adverse effect
on our business and financial performance.

Recent increases in inflation in the United States and elsewhere could make it more difficult for us to complete our initial business combination.

Recent increases in inflation
in the United States and elsewhere may lead to increased price volatility for publicly traded securities, including ours, or other national,
regional or international economic disruptions, any of which could make it more difficult for us to complete our initial business combination.

<div align='center'>92

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</div>

Some of the statements contained
in this prospectus may constitute “forward-looking statements” for purposes of the federal securities laws. Our forward-looking
statements include, but are not limited to, statements regarding our or our management team’s expectations, hopes, beliefs, intentions
or strategies regarding the future. In addition, any statements that