Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 129

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 129
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 business concerning a business combination and may be unable to complete our initial business combination. If
we fail to complete our initial business combination, we will never generate any operating revenues.

Past performance by our management team, our advisors and their respective affiliates, including investments and transactions in which they have participated and businesses with which they have been associated, may not be indicative of future performance of an investment in the company.

Information regarding our management
team, our advisors and their respective affiliates, including investments and transactions in which they have participated and businesses
with which they have been associated, is presented for informational purposes only. Any past experience and performance by our management
team, our advisors and their respective affiliates and the businesses with which they have been associated, is not a guarantee that we
will be able to successfully identify a suitable candidate for our initial business combination, that we will be able to provide positive
returns to our shareholders, or of any results with respect to any initial business combination we may consummate. You should not rely
on the historical experiences of our management team, our advisors and their respective affiliates, including investments and transactions
in which they have participated and businesses with which they have been associated, as indicative of the future performance of an investment
in us or as indicative of every prior investment by each of the members of our management team, our advisors or their respective affiliates.
The market price of our securities may be influenced by numerous factors, many of which are beyond our control, and our shareholders
may experience losses on their investment in our securities.

Cyber incidents or attacks directed at us could result in information theft, data corruption, operational disruption and/or financial loss.

We depend on digital technologies,
including information systems, infrastructure and cloud applications and services, including those of third parties with which we may
deal. Sophisticated and deliberate attacks on, or security breaches in, our systems or infrastructure, or the systems or infrastructure
of third parties or the cloud, could lead to corruption or misappropriation of our assets, proprietary information and sensitive or confidential
data. As an early stage company without significant investments in data security protection, we may not be sufficiently protected against
such occurrences. We may not have sufficient resources to adequately protect against, or to investigate and remediate any vulnerability
to, cyber incidents. It is possible that any of these occurrences, or a combination of them, could have adverse consequences on our business
and lead to financial loss.

We may be a passive foreign investment company, or PFIC, which could result in adverse