Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 83

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 83
---
. As such, no issuance of debt will affect the per share amount available for redemption
from the trust account. Nevertheless, the incurrence of debt could have a variety of negative effects, including:

| ● | default and foreclosure on our assets if our operating revenues                       
 after an initial business combination are insufficient to repay our debt obligations; |

| ● | acceleration of our obligations to repay the indebtedness                                                                           
 even if we make all principal and interest payments when due if we breach certain covenants that require the maintenance of certain 
 financial ratios or reserves without a waiver or renegotiation of that covenant;                                                    |

| ● | our immediate payment of all principal and accrued interest, 
 if any, if the debt is payable on demand;                    |

<div align='center'>61</div>

| ● | our inability to obtain necessary additional financing if                                                   
 the debt contains covenants restricting our ability to obtain such financing while the debt is outstanding; |

| ● | our inability to pay dividends on our ordinary shares; |

| ● | using a substantial portion of our cash flow to pay principal                                                                       
 and interest on our debt, which will reduce the funds available for dividends on our ordinary shares if declared, expenses, capital 
 expenditures, acquisitions and other general corporate purposes;                                                                    |

| ● | limitations on our flexibility in planning for and reacting         
 to changes in our business and in the industry in which we operate; |

| ● | increased vulnerability to adverse changes in general economic,                       
 industry and competitive conditions and adverse changes in government regulation; and |

| ● | limitations on our ability to borrow additional amounts for                                                                                   
 expenses, capital expenditures, acquisitions, debt service requirements, execution of our strategy and other purposes and other disadvantages 
 compared to our competitors who have less debt.                                                                                               |

The post-business combination company may issue shares to investors in connection with our initial business combination at a price which is less than $10.00 or the prevailing market price of our shares at that time, which could dilute the interests of our existing shareholders and add costs.

In connection with our initial
business combination, the post-business combination company may issue shares to investors in private placement transactions (so-called
PIPE transactions) in order to complete an initial business combination and provide sufficient liquidity and capital to the post-business
combination entity. The price of the shares so issued in connection with an initial business combination may be less, and potentially
significantly less, than $10.00 per share or the market price for our shares at such time. Any such issu