Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 53

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 53
---
man Islands, you may face difficulties in protecting your interests, and your ability to protect your rights through the U.S. federal courts may be limited. |

| ● | The other risk factors and uncertainties discussed in “Risk Factors” and elsewhere in this prospectus. |

<div align='center'>44</div>

SUMMARY FINANCIAL DATA The following table summarizes the relevant financial data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant operations to date, so only balance sheet data is presented.

|                              |     | December 31, 
 2024         |          |   |
|:-----------------------------|:----|:-------------|---------:|:--|
| Balance Sheet Data:          |     |              |          |   |
| Working capital (deficiency) |     | $            | (963,290 | ) |
| Total assets                 |     | $            |  434,044 |   |
| Total liabilities            |     | $            |  997,334 |   |
| Shareholders’ deficit        |     | $            | (563,290 | ) |

<div align='center'>45

RISK FACTORS</div>

An investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this prospectus, before making a decision to invest in our units. If any of the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.

Risks Relating to Our Search for, Consummation of, or Inability to Consummate, a Business Combination

Our public shareholders may not be afforded an opportunity to vote on our proposed initial business combination, and even if we hold a vote, holders of our founder shares will participate in such vote, which means we may complete our initial business combination even though a majority of our public shareholders do not support such a combination.

We may choose not to hold a shareholder vote to approve our initial business combination if the business combination would not require shareholder approval under applicable law or stock exchange listing requirement. Except for as required by applicable law or stock exchange requirement, the decision as to whether we will seek shareholder approval of a proposed business combination or will allow shareholders to sell their shares to us in a tender offer will be made by us, solely