Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 28

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 28
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 teams and the experience of our management team in executing transactions, especially special purpose acquisition company transactions, under varying economic and financial market conditions. In addition, our management team has developed a significant network of relationships through the core management team’s long-time sponsorship of SPACs. This network has provided our management team with a flow of referrals that has resulted in numerous transactions which were proprietary or where a limited group of investors were invited to participate in the sale process. We believe that the network of contacts and relationships of our management team will provide us important sources of investment opportunities. In addition, we anticipate that target business combination candidates will be brought to our attention from various unaffiliated sources, including investment market participants, private equity funds and large business enterprises seeking to divest non-core assets or divisions. Consistent with our business strategy, we have identified the following general criteria and guidelines that we believe are important in evaluating prospective target businesses. We will use these criteria and guidelines in evaluating initial business combination opportunities, but we may decide to enter into our initial business combination with a target business that does not meet these criteria and guidelines.

| ● | Size:                                                                                         
 We intend to target companies whose enterprise value is between $200 million to $1.5 billion. |

| ● | Focus: Our                                                                                                                          
 management team’s multifaceted expertise in assessing a target’s strengths and missing ingredients for growth are key               
 factors in evaluating business combination candidates swiftly and adequately. Our public currency and knowhow with public investors 
 can also confer a significant advantage.                                                                                            |

| ● | Management’s                                                                                                                 
 maturity: We intend to seek companies with proven and accomplished management teams that are eager to march forward together 
 with and benefit from our management team’s expertise. We intend to devote significant attention and resources to analyzing  
 and reaching alignment among a target’s management and its stakeholders. We look for companies with a significant advantage  
 in knowhow and technology.                                                                                                   |

| ● | Operational                                                                                                              
 Maturity: We intend to seek companies which have the requisite compliance, financial controls and reporting processes in 
 place and are ready for the regulatory requirements of a public entity.                                                  |

| ● | Growth: We                                                                                                                        
 will focus on companies with superior growth relative to their market segment in revenues and cashflows. We prefer companies that 
 are differentiated and can price at a similar or stronger pace than underlying price inflation.                                   |

| ● | Strategic                                                                                                                      
 Initiatives: We intend to seek management teams with the interest and ability to execute on strategic opportunities, including