Company: TACOW
Filing Date: 2025-06-12
Form Type: 10-Q
Source: 0001829126-25-004454
Chunk: 59

Company: Berto Acquisition Corp.
Filing Date: 2025-06-12
Form: 10-Q
Item: Part I, Item 4
Chunk 59
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Evaluation
      of Disclosure Controls and Procedures

Disclosure
      controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
      processed, summarized, and reported within the time period specified in the SEC’s rules and forms, and that such information
      is accumulated and communicated to our Chief Executive Officer and Chief Financial Officer or persons performing similar functions,
      as appropriate to allow timely decisions regarding required disclosure.

Under
      the supervision and with the participation of our Executive Chairman and Interim Chief Financial Officer, we conducted an evaluation
      of the effectiveness, of our disclosure controls and procedures as of March 31, 2025, as such term is defined in Rules 13a-15(e)
      and 15d-15(e) under the Exchange Act. Based on this evaluation, our management had concluded that during the period covered by
      this report, our disclosure controls and procedures were effective.

Changes
      in Internal Control over Financial Reporting

This
      Quarterly Report on Form 10-Q does not include a report of management’s assessment regarding internal control over financial
      reporting or an attestation report of our registered public accounting firm due to a transition period established by rules of
      the SEC for newly public companies.

24

PART
      II. OTHER INFORMATION

Item
      1. Legal Proceedings

None.

Item
      1A. Risk Factors

Factors
      that could cause our actual results to differ materially from those in this Quarterly Report are any of the risks described in
      our Final Prospectus, filed with the SEC on May 1, 2025. Any of these factors could result in a significant or material adverse
      effect on our results of operations or financial condition. Additional risk factors not presently known to us or that we currently
      deem immaterial may also impair our business or results of operations.

As
      of the date of this Quarterly Report on Form 10-Q, except as described below, there have been no material changes to the risk factors
      disclosed in our Final Prospectus. We may disclose changes to such factors or disclose additional factors from time to time in
      our future filings with the SEC.

Changes
      in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our search
      for an Initial Business Combination target, our ability to complete an Initial Business Combination, and/or our business, financial
      condition and results of operations following completion of an Initial Business