Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 107

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 107
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us, the fiduciary duties
or obligations of our officer and directors owed to it may materially affect our ability to complete our initial business combination.
However, we believe that certain factors may mitigate the impact of such conflict, including: (1) the type of transaction we would target
would be of a nature different than what dMY Squared would target. For instance, although both we and dMY Squared 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.
For a complete discussion of our officers’ and directors’ business affiliations and the potential conflicts of interest that
you should be aware of, please see “Management — Officers, Directors and Director Nominees,” “Management — Conflicts of Interest” and “Certain Relationships and Related Party Transactions.”

Our officers, directors, security-holders and their respective affiliates may have competitive pecuniary