Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 62

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 62
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 as the ongoing military conflict
between Russia and Ukraine and the military conflict in Israel and Gaza), including war, terrorist activity and acts of civil or international
hostility are increasing. In particular, although the length, impact and outcome of the ongoing military conflict in Ukraine and the
recent armed conflict between Israel and Hamas is highly unpredictable, these conflicts could lead to significant market and other disruptions,
including significant volatility in commodity prices and supply of energy resources, instability in financial markets, supply chain interruptions,
political and social instability, changes in consumer or purchaser preferences as well as increase in cyberattacks and espionage.

Similarly other events outside
of our control, including natural disasters, climate-related events, pandemics or health crises (such as the COVID-19 pandemic) may arise
from time to time, any such events may cause significant volatility and declines in the global markets, disproportionate impacts to certain
industries or sectors, disruptions to commerce (including to economic activity, travel and supply chain), loss of life and property damage,
and may adversely affect the global economy or capital markets, and the business of any potential target business with which we may consummate
a business combination and could be materially adversely affected. In addition, our ability to consummate a transaction may be dependent
on the ability to raise equity and debt financing which may be impacted by these and other events, including as a result of increased
market volatility, decreased market liquidity in third-party financing being unavailable on terms acceptable or at all.

We may not be able to complete our initial business combination within the completion window, in which case we would redeem our public shares.

We may not be able to
find a suitable target business and complete our initial business combination within the completion window. Our ability to complete our
initial business combination may be negatively impacted by general market conditions, volatility in the capital and debt markets and
the other risks described herein. If we have not completed our initial business combination within such time period, we will, as promptly
as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash,
equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds held in the trust account
(which interest shall be net of taxes paid or payable and up to $100,000 of interest to pay dissolution expenses), divided by the number
of then issued and outstanding public shares, which redemption will constitute full and complete payment and completely extinguish public
shareholders’ rights as shareholders (