Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 52

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 52
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 of interest in their determination as to how much time to devote to our affairs. This conflict of interest could have a negative impact on our ability to complete our initial business combination. |

| ● | You will not have any rights or interests in funds from the trust account, except under certain limited circumstances. Therefore, to liquidate your investment, you may be forced to sell your public shares or warrants, potentially at a loss. |

| ● | The NYSE may delist our securities from trading on its exchange, which could limit investors’ ability to make transactions in our securities and subject us to additional trading restrictions. |

| ● | The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and the value of the founder shares following completion of our initial business combination is likely to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such time is substantially less than $10.00 per share. |

| ● | You will not be entitled to protections normally afforded to investors of many other blank check companies. |

| ● | Because of our limited resources and the significant competition for attractive business combination opportunities, it may be more difficult and increase the cost for us to complete our initial business combination. If we are not able to complete our initial business combination within the required time period, our public shareholders may receive only approximately $10.00 per share, or less in certain circumstances, on our redemption of their shares. |

| ● | 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. |

| ● | We may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal income tax consequences to U.S. investors. |

| ● | We may reincorporate in another jurisdiction, which may result in taxes imposed on shareholders or warrant holders. |

| ● | An investment in this offering may result in uncertain U.S. federal income tax consequences. |

| ● | The 1% U.S. federal excise tax on stock buybacks could be imposed on redemptions of our stock if we were to become a “covered corporation” in the future. |

| ● | Because we are incorporated under the laws of the Cay