Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 138

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 138
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regional or international economic disruptions, any of which could make it more difficult for us to complete our initial business combination.

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</div>

Some of the statements contained
in this prospectus may constitute “forward-looking statements” for purposes of the federal securities laws. Our forward-looking
statements include, but are not limited to, statements regarding our or our management team’s expectations, hopes, beliefs, intentions
or strategies regarding the future. In addition, any statements that refer to projections, forecasts or other characterizations of future
events or circumstances, including any underlying assumptions, are forward-looking statements.

The words “anticipate,”
“believe,” “continue,” “could,” “estimate,” “expect,” “intends,”
“may,” “might,” “plan,” “possible,” “potential,” “predict,” “project,”
“should,” “would” and similar expressions may identify forward- looking statements, but the absence of these
words does not mean that a statement is not forward-looking. Forward-looking statements in this prospectus may include, for example,
statements about:

| ● | our ability to select an appropriate target business or businesses; |

| ● | our ability to complete our initial business combination; |

| ● | our expectations around the performance of the prospective 
 target business or businesses;                             |

| ● | our success in retaining or recruiting, or changes required                              
 in, our officers, key employees or directors following our initial business combination; |

| ● | our officers and directors allocating their time to other                                                                   
 businesses and potentially having conflicts of interest with our business or in approving our initial business combination; |

| ● | our potential ability to obtain additional financing to complete 
 our initial business combination;                                |

| ● | our pool of prospective target businesses; |

| ● | our ability to consummate an initial business combination                                                                               
 due to uncertainty and adverse impacts resulting from events outside of our control, such as increased geopolitical unrest, significant 
 outbreaks of infectious diseases (such as COVID-19) and increased volatility in the debt and equity markets;                            |

| ● | the ability of our officers and directors to generate a number 
 of potential business combination opportunities;               |

| ● | our public securities’ potential liquidity and trading; |

| ● | the lack of a market for our securities; |

| ● | the use of proceeds not held in the trust account or available 
 to us from interest income on the