Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 51

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 51
---
 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.” 
 Additionally, our                                                                                                                    
 sponsor, sponsor affiliates and executive officers and directors have agreed to waive their redemption rights with respect to        
 any founder shares and any public shares held by them in connection with the consummation of our initial business combination.       
 Further, our sponsor, sponsor affiliates and executive officers and directors have agreed to waive their redemption rights with      
 respect to any founder shares held by them if we are unable to complete our initial business combination within the completion       
 window. If we do not complete our initial business combination within the completion window, the proceeds of the sale of the         
 private placement warrants held in the trust account will be used to fund the redemption of our public shares. With certain limited  
 exceptions, the founder shares will not be transferable, assignable or salable by our sponsor or its permitted transferees until     
 one year after the completion of our initial business combination. With certain limited exceptions, the private placement warrants   
 and the ordinary shares underlying such warrants, will not be transferable, assignable or salable by our sponsor or its permitted    
 transferees until 30 days after the completion of our initial business combination. Since our sponsor and executive officers         
 and directors may directly or indirectly own ordinary shares and warrants following this offering, our officers and directors        
 may have a conflict of interest in determining whether a particular target business is an appropriate business with which to         
 effectuate our initial business combination because of their financial interest in completing an initial business combination        
 within the completion window.                                                                                                        |

<div align='center'>41</div>

| Our sponsor                                                                                                                          
 and members of our management team will directly or indirectly own our securities following this                                     
 offering, and accordingly, they may have a conflict of interest in determining whether a particular                                  
 target business is an appropriate business with which to effectuate our initial business combination.                                
 Our sponsor and sponsor affiliates (including Harry L. You, our Interim Chief Financial Officer and                                  
 the Executive Chairman of the board of directors) paid a nominal aggregate purchase price of approximately                           
 $0.003 per share for the founder shares held by it. Accordingly, our management team, which owns                                     
 interests in our sponsor and includes member directly owns founder shares, may be more willing to                                    
 pursue a business combination with a riskier or less