Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 29

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 29
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 interest and ability to execute on strategic opportunities, including 
 accretive acquisitions of companies that have the potential to enhance shareholder value.                                      |

| ● | Benefit from                                                                                                                        
 being public: We intend to work with management and stakeholders who aspire to have their company become a public entity            
 and generate substantial growth. Leveraging our relationships with investment banks and potential strategic partners, the benefits  
 of transitioning from a private to a public entity may include broader access to debt and equity providers, liquidity for employees 
 and potential acquisitions, and expanded branding in the marketplace.                                                               |

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| ● | Reputation                                                                                                                  
 and market acceptance: We intend to seek companies that have the opportunity to achieve market leadership in their segment. 
 In addition, we intend to seek companies that have defensible proprietary technology and intellectual property rights.      |

| ● | Appropriate                                                                                                                 
 Valuations: We view ourselves as rigorous, disciplined and valuation-centric investors, with a keen understanding of market 
 value, upside and potential downside risks.                                                                                 |

These criteria are not intended to be exhaustive. Any evaluation relating to the merits of a particular initial business combination may be based, to the extent relevant, on these general guidelines as well as other considerations, factors and criteria that our management team may deem relevant. In the event that we decide to enter into our initial business combination with a target business that does not meet the above criteria and guidelines, we will disclose that the target business does not meet the above criteria in our shareholder communications related to our initial business combination, which, as discussed in this prospectus, would be in the form of proxy materials or tender offer documents, as applicable, that we would file with the SEC. In evaluating a prospective target business, we expect to conduct a due diligence review which may encompass, among other things, meetings with incumbent management and employees, document reviews, interviews of customers and suppliers, inspections of facilities, as well as reviewing financial and other information made available to us and other reviews as we deem appropriate. We may also retain consultants with expertise relating to a prospective target business. We are not prohibited from pursuing an initial business combination with a company that is affiliated with our sponsor, officers or directors, or completing the business combination through a joint venture or other form of shared ownership with our sponsor, officers or directors. In the event we seek to complete an initial business combination with a target that is an affiliate (as defined in our articles) of our sponsor, officers or directors, we, or a committee of independent