Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 54

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 54
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 price for our shares at such time. Such issuances could also result in additional transaction                                
 costs related to our initial business combination compared to a traditional initial public                                   
 offering, including the placement fees associated with the engagement of a placement agent                                   
 in connection with PIPE transactions.                                                                                        
 Although we have                                                                                                             
 no commitments as of the date of this prospectus to issue any notes or other debt, or to otherwise incur debt following this 
 offering, we may choose to incur substantial debt to complete our initial business combination. As such, no issuance of debt 
 will affect the per share amount available for redemption from the trust account.                                            |

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Summary of Risk Factors An investment in our securities involves a high degree of risk. The occurrence of one or more of the events or circumstances described in the section titled “ Risk Factors,” alone or in combination with other events or circumstances, may materially adversely affect our business, financial condition and operating results. In that event, the trading price of our securities could decline, and you could lose all or part of your investment. Such risks include, but are not limited to:

| ● | We are a blank check company with no operating history and                                             
 no revenues, and you have no basis on which to evaluate our ability to achieve our business objective. |

| ● | 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.                                                                                                         |

| ● | Your only opportunity to effect your investment decision regarding                                                    
 a potential business combination may be limited to the exercise of your right to redeem your shares from us for cash. |

| ● | If we seek shareholder approval of our initial business combination,                                                              
 our initial shareholders and management team have agreed to vote in favor of such initial business combination, regardless of how 
 our public shareholders vote.                                                                                                     |

| ● | The ability of our public shareholders to redeem their shares                                                                     
 for cash may make our financial condition unattractive to potential business combination targets, which may make it difficult for 
 us to enter into a business combination with a target.                                                                            |

| ● | The ability of our public shareholders to exercise redemption                                                                        
 rights with respect to a large number of our shares may not allow us to complete the most desirable business combination or optimize 
 our