Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 80

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 80
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 after the consummation of our initial business combination, which could delay the opportunity for our shareholders to appoint directors.

In accordance with Nasdaq corporate
governance requirements, we are not required to hold an annual general meeting until no later than one year after our first fiscal year
end following our listing on Nasdaq. There is no requirement under the Companies Act for us to hold annual or extraordinary general meetings
to appoint directors. Until we hold an annual general meeting, public shareholders may not be afforded the opportunity to appoint directors
and to discuss company affairs with management. Our board of directors is divided into three classes with only one class of directors
being elected in each year and each class (except for those directors appointed prior to our first annual general meeting) serving a
three-year term.

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Because we are neither limited to evaluating a target business in a particular industry sector nor have we selected any specific target businesses with which to pursue our initial business combination, you will be unable to ascertain the merits or risks of any particular target business’s operations.

Our efforts to identify a prospective
initial business combination target will not be limited to a particular industry, sector or geographic region. While we may pursue an
initial business combination opportunity in any industry or sector, we intend to capitalize on the ability of our management team to
identify and combine with a business or businesses that can benefit from our management team’s established relationships and operating
experience. Our management team has extensive experience in identifying and executing strategic investments and has done so successfully
in a number of sectors. While our focus is broad because of our perspective on technology and other growth industries having looked at
over a thousand acquisition targets over the past decade, we will be examining in particular, opportunities in AI as well as in the rapidly
growing wellness, longevity and aesthetics areas. Our articles prohibit us from effectuating a business combination solely with another
blank check company or similar company with nominal operations. Because we have not yet selected any specific target business with respect
to a business combination, there is no basis to evaluate the possible merits or risks of any particular target business’s operations,
results of operations, cash flows, liquidity, financial condition or prospects.

To the extent we complete
our initial business combination, we may be affected by numerous risks inherent in the business operations with which we combine. For
example, if we combine with a financially unstable business or an entity lacking an established record of sales or earnings, we may be
affected by the risks inherent in