Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 57

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 57
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 of many other blank check companies.         |

| ● | Because of our limited resources and the significant competition                                                                   
 for attractive business combination opportunities, it may be more difficult and increase the cost for us to complete our initial   
 business combination. If we are not able to complete our initial business combination within the required time period, our public  
 shareholders may receive only approximately $10.00 per share, or less in certain circumstances, on our redemption of their shares. |

| ● | Past performance by our management team, our advisors and                                                                          
 their respective affiliates, including investments and transactions in which they have participated and businesses with which they 
 have been associated, may not be indicative of future performance of an investment in the company.                                 |

| ● | We may be a passive foreign investment company, or “PFIC,”                                     
 which could result in adverse United States federal income tax consequences to U.S. investors. |

| ● | We may reincorporate in another jurisdiction, which may result 
 in taxes imposed on shareholders or warrant holders.           |

| ● | An investment in this offering may result in uncertain U.S. 
 federal income tax consequences.                            |

| ● | The 1% U.S. federal excise tax on stock buybacks could be                                       
 imposed on redemptions of our stock if we were to become a “covered corporation” in the future. |

| ● | Because we are incorporated under the laws of the Cayman Islands,                                                                   
 you may face difficulties in protecting your interests, and your ability to protect your rights through the U.S. federal courts may 
 be limited.                                                                                                                         |

| ● | The other risk factors and uncertainties discussed in “Risk 
 Factors” and elsewhere in this prospectus.                  |

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SUMMARY FINANCIAL DATA The following table summarizes the relevant financial data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant operations to date, so only balance sheet data is presented.

|                              |     | December 31, 
 2024         |          |   |
|:-----------------------------|:----|:-------------|---------:|:--|
| Balance Sheet                
 Data:                        |     |              |          |   |
| Working capital (deficiency) |     | $            | (963,290 | ) |
| Total assets                 |     | $            |  434,044 |   |
| Total liabilities            |     |