Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 160

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 160
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, and as a result, we may not comply with new or revised accounting standards on the relevant dates on which adoption
of such standards is required for non-emerging growth companies. As a result, our financial statements may not be comparable to
companies that comply with new or revised accounting pronouncements as of public company effective dates.

Additionally, we are in
the process of evaluating the benefits of relying on the other reduced reporting requirements provided by the JOBS Act. Subject
to certain conditions set forth in the JOBS Act, if, as an “emerging growth company,” we choose to rely on such exemptions
we may not be required to, among other things: (1) provide an auditor’s attestation report on our system of internal controls
over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act; (2) provide all of the compensation disclosure
that may be required of non-emerging growth public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act;
(3) comply with any requirement that may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the
auditor’s report providing additional information about the audit and the financial statements (auditor discussion and analysis);
and (4) disclose certain executive compensation-related items such as the correlation between executive compensation and performance
and comparisons of the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five
years following the completion of this offering or until we are no longer an “emerging growth company,” whichever is
earlier.

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PROPOSED BUSINESS</div>

General

We are a blank check company
incorporated on July 15, 2024 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific
business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly,
with any business combination target with respect to an initial business combination with us. However, members of our management team
had been or are in discussions with potential business combination partners in their capacity as officers and directors of Coliseum (consummated
its initial business combination in December 2024), dMY Squared (which entered into a non-binding letter of intent for a potential
business combination on February 26, 202