Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 130

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 130
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 the
board of directors or controlling shareholders than they would as public shareholders of a United States company.

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General Risk Factors

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.

We are a recently incorporated
blank check company incorporated under the laws of the Cayman Islands with no operating results, and we will not commence operations
until obtaining funding through this offering. Because we lack an operating history, you have no basis upon which to evaluate our ability
to achieve our business objective of completing our initial business combination. We have no plans, arrangements or understandings with
any prospective target business concerning a business combination and may be unable to complete our initial business combination. If
we fail to complete our initial business combination, we will never generate any operating revenues.

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.

Information regarding 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, is presented for informational purposes only. Any past experience and performance by our management
team, our advisors and their respective affiliates and the businesses with which they have been associated, is not a guarantee that we
will be able to successfully identify a suitable candidate for our initial business combination, that we will be able to provide positive
returns to our shareholders, or of any results with respect to any initial business combination we may consummate. You should not rely
on the historical experiences of 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, as indicative of the future performance of an investment
in us or as indicative of every prior investment by each of the members of our management team, our advisors or their respective affiliates.
The market price of our securities may be influenced by numerous factors, many of which are beyond our control, and our shareholders
may experience losses on their investment in our securities.

Cyber incidents or attacks directed at us could result in information theft, data corruption, operational disruption and/or financial loss.

We depend on digital technologies,
including information systems, infrastructure and cloud applications and services, including those of third parties with which we may
deal. Sophisticated