Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 150

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 150
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 not be in compliance with the provisions of the Sarbanes-Oxley Act regarding the
adequacy of internal controls. Many small and mid-sized target businesses we may consider for our initial business combination may have internal
controls that need improvement in areas such as:

| ● | staffing for financial, accounting and external reporting areas, 
 including segregation of duties;                                 |

| ● | reconciliation of accounts; |

| ● | proper recording of expenses and liabilities in the period to 
 which they relate;                                            |

| ● | evidence of internal review and approval of accounting transactions; |

| ● | documentation of processes, assumptions and conclusions underlying 
 significant estimates; and                                         |

| ● | documentation of accounting policies and procedures. |

Because it will take time, management involvement and perhaps outside resources to
determine what internal control improvements are necessary for us to meet regulatory
requirements and market expectations for our operation of a target business, we may
incur significant expenses in meeting our public reporting responsibilities, particularly
in the areas of designing, enhancing, or remediating internal and disclosure controls.
Doing so effectively may also take longer than we expect, thus increasing our exposure
to financial fraud or erroneous financing reporting.

Once our management’s report on internal controls is complete, we will retain our independent registered
public accounting firm to audit and render an opinion on such report when required
by Section 404 of the Sarbanes-Oxley Act. The independent registered public accounting firm may
identify additional issues concerning a target business’s internal controls while performing their audit of internal control over financial
reporting.

Quantitative and Qualitative Disclosures about Market Risk

The net proceeds of this offering, the sale of the private placement warrants and
the overfunding loans held in the trust account will be invested in U.S. government
treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury
obligations. Due to the short-term nature of these investments, we believe there will
be no associated material exposure to interest rate risk.

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Related Party Transactions

Founder Shares

On November 11, 2024, our sponsor and its affiliates purchased $23,957 for an aggregate of 6,887,500 ordinary shares (up to 937,500 of which will be surrendered
to us for no consideration depending on the extent to which the under