Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 223

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 223
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 such transfer restrictions throughout this prospectus as           
 the lock-up. Because each of our officers and director nominees will own ordinary shares or warrants directly or indirectly, they           
 may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate     
 our initial business combination. The low price that our sponsor, officers and directors (directly or indirectly) paid for the founder      
 shares creates an incentive whereby our officers and directors could potentially make a substantial profit even if we select an acquisition 
 target that subsequently declines in value and is unprofitable for public shareholders. If we are unable to complete our initial            
 business combination within the completion window, the founder shares, except to the extent they receive liquidating distributions          
 from assets outside the trust account, which could create an incentive for our sponsor, officers and directors to complete a transaction    
 even if we select an acquisition target that subsequently declines in value and is unprofitable for public shareholders.                    |

| ● | Our officers and directors may have a conflict of interest                                                                          
 with respect to evaluating a particular business combination if the retention or resignation of any such officers and directors was 
 included by a target business as a condition to any agreement with respect to our initial business combination.                     |

We are not prohibited from pursuing
an initial business combination with a business combination target that is affiliated with our sponsor, officers or directors or completing
the business combination through a joint venture or other form of shared ownership with our sponsor, officers or directors; accordingly,
such affiliated person(s) may have a conflict of interest in determining whether a particular target business is an appropriate business
with which to effectuate our initial business combination as such affiliated person(s) would have interests different from our public
shareholders and would likely not receive any financial benefit unless we consummated such business combination. In the event we seek
to complete our initial business combination with a business combination target that is affiliated with our sponsor, officers or directors,
we, or a committee of independent directors, would obtain an opinion from an independent investment banking which is a member of FINRA
or from another independent entity that commonly renders valuation opinions stating that the consideration we are paying is fair to our
company and its shareholders from a financial point of view. We are not required to obtain such an opinion in any other context. Further,
commencing on the date our securities are first listed on Nasdaq, we will also pay our sponsor and/or its affiliates or designees an
aggregate of $15,000 per month for office