Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 108

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 108
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 may be presented to another entity prior to its presentation to us, subject to their fiduciary
duties under Cayman Islands law. Our articles provides that, to the fullest extent permitted by applicable law: (i) no individual serving
as a director or an officer or sponsor shall have any duty, except and to the extent expressly assumed by contract, to refrain from engaging
directly or indirectly in the same or similar business activities or lines of business as us, and (ii) we renounce any interest or expectancy
in, or in being offered an opportunity to participate in, any potential transaction or matter which (a) may be a corporate opportunity
for any director or officer, on the one hand, and us, on the other or (b) the presentation of which would breach an existing legal obligation
of a member of director, officer or sponsor to any other entity. The purpose for the surrender of corporate opportunities is to allow
officers, directors or other representatives with multiple business affiliations to continue to serve as an officer of our company or
on our board of directors. Our officers and directors may from time to time be presented with opportunities that could benefit both another
business affiliation and us. In the absence of the “corporate opportunity” waiver in our articles, certain candidates would
not be able to serve as an officer or director. We believe we substantially benefit from having representatives who bring significant,
relevant and valuable experience to our management, and, as a result, the inclusion of the “corporate opportunity” waiver
in our articles provides us with greater flexibility to attract and retain the officers and directors that we feel are the best candidates.
We do not believe, however, that the fiduciary duties or contractual obligations of our officers or directors will materially affect
our ability to complete our initial business.

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Further, certain members
of our management team may have similar responsibilities in, or serve as directors of, other SPACs. Mr. You is also serving as Chief
Executive Officer, Chief Financial Officer and Chairman of dMY Squared. Our director nominees, Darla K. Anderson and Constance K. Weaver,
serve as directors of dMY Squared. In addition, our sponsor and our officers and directors may sponsor or form other SPACs with acquisition
objectives that are similar to ours or may pursue other business or investment ventures during the period in which we are seeking an
initial business combination. As a result, our sponsor, officers