Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 159

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 159
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auditor discussion and analysis);
and (4) disclose certain executive compensation-related items such as the correlation between executive compensation and performance
and comparisons of the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five
years following the completion of this offering or until we are no longer an “emerging growth company,” whichever is
earlier.

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PROPOSED BUSINESS</div>

General

We are a blank check company
incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific
business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly,
with any business combination target with respect to an initial business combination with us. However, members of our management team
had been or are in discussions with potential business combination partners in their capacity as officers and directors of Coliseum (consummated
its initial business combination in December 2024), dMY Squared (which announced on February 26, 2025 that it had entered into a
non-binding letter of intent for a potential business combination), dMY VI (which liquidated in April 2023 without completing a
business combination), dMY IV (which consummated its initial business combination in December 2021), dMY III (which consummated
its initial business combination in October 2021), dMY II (which consummated its initial business combination in April 2021),
dMY I (which consummated its initial business combination in December 2020) and GTY (which consummated its initial business combination
in February 2019) and we may pursue business combination partners that had previously been in discussions with the management teams
of the dMY SPACs, Coliseum and GTY. See the section titled “Summary — Our Sponsor” for more information.

Our efforts to identify a prospective initial business combination target will not be limited to a particular industry, sector or geographic region. While we may pursue an initial business combination opportunity in any industry or sector, we intend to capitalize on the ability of our management team to identify and combine with a business or businesses that can benefit from our management team’s established relationships and operating experience. Our management team has extensive experience in identifying and