Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 23

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 23
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<div align='center'>7</div>

Mr. You has raised over
$2 billion in capital relative to several SPACs and deSPAC transactions and as a banker, has helped garner and execute several dozen
initial public offerings of companies including the United Parcel Service, Inc., Galileo, and Perot Systems Corporation. Mr. You
was Chief Financial Officer for Accenture in 2001 during its successful initial public offering.

Our management team provides
a unique set of capabilities and understanding of the critical success factors for expeditious and efficient execution of a SPAC business
combination. Our management team believes this experience can guide us in effectively evaluating potential opportunities and executing
a transaction quickly and prudently.

With respect to the foregoing
experiences of our management team, past performance is not a guarantee (i) that we will be able to identify a suitable candidate for
our initial business combination or (ii) of success with respect to any business combination we may consummate. You should not rely on
the historical record and performance of the members of our management team as indicative of the future performance of an investment
in us or the financial returns we may, or are likely to, generate going forward. For more information on the experience and background
of our management team, see the section entitled “Management.”

<div align='center'>8

INITIAL BUSINESS COMBINATION</div>

We are not presently engaged
in, and we will not engage in, any operations for an indefinite period of time following this offering. We intend to effectuate our initial
business combination using cash from the proceeds of this offering and the private placement of the private placement warrants, the proceeds
of the sale of our shares in connection with our initial business combination (including pursuant to forward purchase agreements or backstop
agreements we may enter into following the consummation of this offering), shares issued to the owners of the target, debt issued to
bank or other lenders or the owners of the target, other securities issuances or a combination of the foregoing. We may seek to complete
our initial business combination with a company or business that may be financially unstable or in its early stages of development or
growth, which would subject us to the numerous risks inherent in such companies and businesses.

We will provide our public
shareholders (excluding our sponsor, sponsor affiliates, director and officers to the extent they acquire public shares) with the
opportunity to redeem all or a portion of their ordinary shares in connection with the completion of our initial