Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 221

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 221
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MY Squared) to complete a business combination. While we expect that dMY Squared
will have priority over us with respect to acquisition opportunities, due to a shorter completion window for dMY Squared, a target that
we pursue may not be a suitable target for dMY Squared because it may not be able to combine with dMY Squared before its deadline. With
respect to companies other than dMY Squared, we do not believe the fiduciary duties or contractual obligations of our officers or directors
owed to such entities will materially affect our ability to complete an initial business combination, because such entities are not themselves
in the business of engaging in business combinations.

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Potential investors should also
be aware of the following other potential conflicts of interest:

| ● | Our officers and directors are not required to, and will not,                                                                     
 commit their full time to our affairs, which may result in a conflict of interest in allocating their time between our operations 
 and our search for a business combination and their other businesses. We do not intend to have any full- time employees prior to  
 the completion of our initial business combination. Each of our officers is engaged in several other business endeavors for which 
 he may be entitled to substantial compensation, and our officers are not obligated to contribute any specific number of hours per 
 week to our affairs.                                                                                                              |

| ● | 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. Out sponsor paid      
 a nominal aggregate purchase price of $8,956.52 for 2,575,000 founder shares, or approximately $0.003 per share. Harry L. You, our       
 Chairman of the board of directors, paid a nominal aggregate purchase price of $8,000 for 2,300,000 founder shares, or approximately     
 $0.003 per share. Accordingly, our management team, which owns interest in our sponsor and includes member directly owns founder         
 shares, may be more willing to pursue a business combination with a riskier or less-established target business than would be the        
 case if our sponsor and sponsor affiliates had paid the same per share price for the founder shares as our public shareholders paid      
 for their public shares. Furthermore, certain members of our management team may receive compensation upon consummation of our initial