Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 220

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 220
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 may pursue an initial business combination target in any industry or geographic region, we plan to focus
the target search of our company in AI, as well as in the rapidly growing wellness, longevity and aesthetics areas, while dMY Squared
intends to focus its search on companies within the professional service industry that provide accounting, legal, financial, advisory
or other services to public companies or private companies that are in the process of becoming public companies; (2) even if both we
and dMY Squared broaden the scope of search and choose to pursue targets in any industry or geographic region, our management team has
significant experience in identifying and executing multiple acquisition opportunities simultaneously, and we believe there are multiple
potential opportunities across all industries and geographic regions; and (3) we have different timelines in completing a business combination.
dMY Squared currently has until April 29, 2025 (which may be extended monthly for an additional one month each time to up to December
29, 2025, by resolution of the board of directors of dMY Squared) to complete a business combination. While we expect that dMY Squared
will have priority over us with respect to acquisition opportunities, due to a shorter completion window for dMY Squared, a target that
we pursue may not be a suitable target for dMY Squared because it may not be able to combine with dMY Squared before its deadline. With
respect to companies other than dMY Squared, we do not believe the fiduciary duties or contractual obligations of our officers or directors
owed to such entities will materially affect our ability to complete an initial business combination, because such entities are not themselves
in the business of engaging in business combinations.

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Potential investors should also
be aware of the following other potential conflicts of interest:

| ● | Our officers and directors are not required to, and will not,                                                                     
 commit their full time to our affairs, which may result in a conflict of interest in allocating their time between our operations 
 and our search for a business combination and their other businesses. We do not intend to have any full- time employees prior to  
 the completion of our initial business combination. Each of our officers is engaged in several other business endeavors for which 
 he may be entitled to substantial compensation, and our officers are not obligated to contribute any specific number of hours per 
 week to our affairs.                                                                                                              |

| ● | Our sponsor and members of our management team will directly