Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 175

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 175
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 to $1.5 billion. |

| ● | Focus:                                                                                                                            
 Our management team’s multifaceted expertise in assessing a target’s strengths and missing ingredients for growth                 
 are key factors in evaluating business combination candidates swiftly and adequately. Our public currency and knowhow with public 
 investors can also confer a significant advantage.                                                                                |

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| ● | Management’s                                                                                                                 
 maturity: We intend to seek companies with proven and accomplished management teams that are eager to march forward together 
 with and benefit from our management team’s expertise. We intend to devote significant attention and resources to analyzing  
 and reaching alignment among a target’s management and its stakeholders. We look for companies with a significant advantage  
 in knowhow and technology.                                                                                                   |

| ● | Operational                                                                                                              
 Maturity: We intend to seek companies which have the requisite compliance, financial controls and reporting processes in 
 place and are ready for the regulatory requirements of a public entity.                                                  |

| ● | Growth:                                                                                                                         
 We will focus on companies with superior growth relative to their market segment in revenues and cashflows. We prefer companies 
 that are differentiated and can price at a similar or stronger pace than underlying price inflation.                            |

| ● | Strategic                                                                                                                      
 Initiatives: We intend to seek management teams with the interest and ability to execute on strategic opportunities, including 
 accretive acquisitions of companies that have the potential to enhance shareholder value.                                      |

| ● | Benefit                                                                                                                             
 from being public: We intend to work with management and stakeholders who aspire to have their company become a public entity       
 and generate substantial growth. Leveraging our relationships with investment banks and potential strategic partners, the benefits  
 of transitioning from a private to a public entity may include broader access to debt and equity providers, liquidity for employees 
 and potential acquisitions, and expanded branding in the marketplace.                                                               |

| ● | Reputation                                                                                                                  
 and market acceptance: We intend to seek companies that have the opportunity to achieve market leadership in their segment. 
 In addition, we intend to seek companies that have defensible proprietary technology and intellectual property rights.      |

| ● | Appropriate                                                                                                                 
 Valuations: We view ourselves as rigorous, disciplined and valuation-centric investors, with a keen understanding of market 
 value, upside and potential downside risks.                                                                                 |

These criteria are not intended to be exhaustive. Any evaluation relating to the merits of a particular initial business combination may be based, to the extent relevant, on these general guidelines as well as other considerations, factors