Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 59

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 59
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 rejected
upon a more comprehensive investigation. The length of time it may take us to complete our diligence and negotiate a business combination
may reduce the amount of time available for us to ultimately complete an initial business combination should such diligence or negotiations
not lead to a consummated initial business combination.

Our search for a business combination, and any target business with which we ultimately consummate a business combination, may be materially adversely affected by events that are outside of our control, such as increased geopolitical unrest, pandemic outbreaks (such as COVID-19), and volatility in the debt and equity markets.

Our ability to find a potential
target business and the business of any potential business with which we may consummate a business combination could be materially and
adversely affected by events that are outside of our control. For example, geopolitical unrest (such as the ongoing military conflict
between Russia and Ukraine and the military conflict in Israel and Gaza), including war, terrorist activity and acts of civil or international
hostility are increasing. In particular, although the length, impact and outcome of the ongoing military conflict in Ukraine and the
recent armed conflict between Israel and Hamas is highly unpredictable, these conflicts could lead to significant market and other disruptions,
including significant volatility in commodity prices and supply of energy resources, instability in financial markets, supply chain interruptions,
political and social instability, changes in consumer or purchaser preferences as well as increase in cyberattacks and espionage.

Similarly other events outside
of our control, including natural disasters, climate-related events, pandemics or health crises (such as the COVID-19 pandemic) may arise
from time to time, any such events may cause significant volatility and declines in the global markets, disproportionate impacts to certain
industries or sectors, disruptions to commerce (including to economic activity, travel and supply chain), loss of life and property damage,
and may adversely affect the global economy or capital markets, and the business of any potential target business with which we may consummate
a business combination and could be materially adversely affected. In addition, our ability to consummate a transaction may be dependent
on the ability to raise equity and debt financing which may be impacted by these and other events, including as a result of increased
market volatility, decreased market liquidity in third-party financing being unavailable on terms acceptable or at all.

We may not be able to complete our initial business combination within the completion window, in which case we would redeem our public shares.

We may not be able to
find a suitable target business and complete our initial business combination