Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 178

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 178
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 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 owe 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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Our Sponsor

Our sponsor, Berto Acquisition
Sponsor LLC, is a Cayman Islands limited liability company, which was formed to invest in us. The activities undertaking by our sponsor
are focused on investing in our company. The managing member of our sponsor is Harry You, the Interim Chief Financial Officer and the
Executive Chairman of the board of directors of the company. Mr. You controls the management of our sponsor, including the exercise
of voting and investment discretion over the securities of our company held by our sponsor. As of the date of this prospectus, Harry
You and Robert You, an initial shareholder, adult son of Harry You and the Vice President of Corporate Development of the company, have
a direct or indirect material interest in our sponsor. The following table sets forth information regarding the ownership of interests
in our sponsor, by each person known by us to have material direct and indirect interests in the sponsor (assuming no exercise of the
underwriters’ over-allotment option) as of the date of this prospectus. Other than Harry You, none of the other members of our
sponsor will be officers or directors of, or otherwise participate in the management of our company.

|                                 |     | Class        
 X Units2     |           |     |             |      |   |     |                                                        |           |     | Class        
 Y Units3     |           |     |             |     |   |     |                   |           |
| Name                            
 of Beneficial Owner             |     | Number       
 of           
 Units        
 Beneficially 
 Owned        |           |     | Approximate 
 Percentage  
 of          
 Outstanding 
 Units       |      |   |     | Corresponding                                          
 Founder Shares of the Company Held through the Sponsor |           |     | Number       
 of           
 Units        
 Beneficially