Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 56

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 56
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 Therefore, to liquidate your investment, you may be forced to sell your 
 public shares or warrants, potentially at a loss.                                                                                  |

| ● | Nasdaq may delist our securities from trading on its exchange,                                                                 
 which could limit investors’ ability to make transactions in our securities and subject us to additional trading restrictions. |

| ● | The nominal purchase price paid by our sponsor, sponsor affiliates and a consultant                                                  
 for the founder shares and the anti-dilution adjustment we intend to make with respect to the founder shares if the size of this     
 offering is increased may result in significant dilution to the implied value of your public shares upon the consummation of our     
 initial business combination, and the value of the founder shares following completion of our initial business combination is likely 
 to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such time is    
 substantially less than $10.00 per share.                                                                                            |

| ● | You will not be entitled to protections normally afforded 
 to investors of many other blank check companies.         |

| ● | Because of our limited resources and the significant competition                                                                   
 for attractive business combination opportunities, it may be more difficult and increase the cost for us to complete our initial   
 business combination. If we are not able to complete our initial business combination within the required time period, our public  
 shareholders may receive only approximately $10.00 per share, or less in certain circumstances, on our redemption of their shares. |

| ● | Past performance by our management team, our advisors and                                                                          
 their respective affiliates, including investments and transactions in which they have participated and businesses with which they 
 have been associated, may not be indicative of future performance of an investment in the company.                                 |

| ● | We may be a passive foreign investment company, or “PFIC,”                                     
 which could result in adverse United States federal income tax consequences to U.S. investors. |

| ● | We may reincorporate in another jurisdiction, which may result 
 in taxes imposed on shareholders or warrant holders.           |

| ● | An investment in this offering may result in uncertain U.S. 
 federal income tax consequences.                            |

| ● | The 1% U.S. federal excise tax on stock buybacks could be                                       
 imposed on redemptions of our stock if we were to become a “covered corporation” in the future. |

| ● | Because we are incorporated under the laws of the Cayman Islands,                                                                   
 you may