Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 109

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 109
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 with us for
business combination opportunities. Our sponsor, officers and directors are not currently aware of any specific opportunities for us
to complete our initial business combination with any entities with which they are affiliated, and there have been no substantive discussions
concerning a business combination with any such entity or entities. Although we will not be specifically focusing on, or targeting, any
transaction with any affiliated entities, we would pursue such a transaction if we determined that such affiliated entity met our criteria
for a business combination as set forth in “Proposed Business — Business Combination Criteria” and such transaction
was approved by a majority of our independent and disinterested directors. Despite our agreement to obtain an opinion from an independent
investment banking firm which is a member of FINRA or from another independent entity that commonly renders valuation opinions that the
consideration we are paying is fair to our company and its shareholders from a financial point of view of a business combination with
one or more domestic or international businesses affiliated with our sponsor, officers, directors or existing holders, potential conflicts
of interest still may exist and, as a result, the terms of the business combination may not be as advantageous to our public shareholders
as they would be absent any conflicts of interest.

We may engage one or more of our underwriters or one of their respective affiliates to provide additional services to us after this offering, which may include acting as financial advisor in connection with an initial business combination or as placement agent in connection with a related financing transaction. These financial incentives may cause them to have potential conflicts of interest in rendering any such additional services to us after this offering, including, for example, in connection with the sourcing and consummation of an initial business combination.

We may engage one or more of
our underwriters or one of their respective affiliates to provide additional services to us after this offering, including, for example,
identifying potential targets, providing financial advisory services, acting as a placement agent in a private offering or arranging
debt financing. We may pay such underwriter or its affiliate fair and reasonable fees or other compensation that would be determined
at that time in an arm’s length negotiation; provided that no agreement will be entered into with any of the underwriters
or their respective affiliates and no fees or other compensation for such services will be paid to any of the underwriters or their respective
affiliates prior to the date that is 60 days from the date of this prospectus, unless such payment would not be deemed underwriters’
compensation in connection with