Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 50

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 50
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which may be extended monthly for an additional one month each time to up to December 29, 2025, by resolution of the board 
 of directors of dMY 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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| Our officers and our directors may                                                                                                   
 have interests that differ from you in connection with the business combination, including the fact that they may lose their         
 entire investment in us if our initial business combination is not completed, except to the extent they are entitled to receive      
 liquidating distributions from assets outside the trust account or liquidating distributions from the trust account with respect     
 to any public shares they may acquire, and accordingly, 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.                                       
 Additionally, the                                                                                                                    
 personal and financial interests of our directors and executive officers may influence their motivation in timely identifying        
 and pursuing an initial business combination or completing our initial business combination. For example, a prospective initial      
 business combination with a shorter timeline to completion could cause our directors and executive officers to prioritize it         
 over finding an even more attractive acquisition target which may be more difficult or time-intensive to consummate. Consequently,   
 our directors’ and executive officers’ discretion in identifying and selecting a suitable target business may result                 
 in a conflict of interest when determining whether the terms, conditions and timing of a particular business combination are         
 appropriate and in our shareholders’ best interest, which could negatively impact the timing for a business combination.             
 In addition to                                                                                                                       
 the above, our officers and directors are not required to commit any specified amount of time to our affairs, and, accordingly,      
 may have conflicts of interest in allocating management time among various business activities, including selecting a business       
 combination target and monitoring the related due diligence. See “Risk Factors — Our officers