Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 95

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 95
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 on our internal control over financial
reporting. The fact that we are a blank check company makes compliance with the requirements of the Sarbanes-Oxley Act particularly burdensome
on us as compared to other public companies because a target business with which we seek to complete our initial business combination
may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding adequacy of its internal controls. The development of
the internal control of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase the time and costs necessary to
complete any such business combination.

We may seek business combination opportunities with a high degree of complexity that require significant operational improvements, which could delay or prevent us from achieving our desired results.

We may seek business combination
opportunities with large, highly complex companies that we believe would benefit from operational improvements. While we intend to implement
such improvements, to the extent that our efforts are delayed or we are unable to achieve the desired improvements, the business combination
may not be as successful as we anticipate.

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To the extent we complete our
initial business combination with a large complex business or entity with a complex operating structure, we may also be affected by numerous
risks inherent in the operations of the business with which we combine, which could delay or prevent us from implementing our strategy.
Although our management team will endeavor to evaluate the risks inherent in a particular target business and its operations, we may
not be able to properly ascertain or assess all of the significant risk factors until we complete our business combination. If we are
not able to achieve our desired operational improvements, or the improvements take longer to implement than anticipated, we may not achieve
the gains that we anticipate. Furthermore, some of these risks and complexities may be outside of our control and leave us with no ability
to control or reduce the chances that those risks and complexities will adversely impact a target business. Such combination may not
be as successful as a combination with a smaller, less complex organization.

Our initial business combination and our structure thereafter may not be tax-efficient to our shareholders and warrant holders. As a result of our business combination, our tax obligations may be more complex, burdensome and uncertain.

Although we will attempt to structure
our initial business combination in a tax-efficient manner, tax structuring considerations are complex, the relevant facts and law are
uncertain and may change, and we may prioritize commercial and other considerations over tax considerations. For example, in