Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 48

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 48
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 Conflicts of interest |     | Our officers and directors presently have and, in the future, may have additional,                                                          
 fiduciary or contractual obligations to other entities pursuant to which such officer or director is or will be required to present         
 a business combination opportunity to such entity. Accordingly, if any of our officers or directors becomes aware of a business combination 
 opportunity which is suitable for an entity to which he or she has then-current fiduciary or contractual obligations, he or she will        
 honor his or her fiduciary or contractual obligations to present such opportunity to such entity, subject to their fiduciary duties         
 under Cayman Islands Law. As a result, our sponsor, officers and directors could have conflicts of interest in determining whether          
 to present business combination opportunities to us or to any other special purpose acquisition company with which they may become          
 involved.                                                                                                                                   |

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| Our articles will                                                                                                                    
 provide that, to the fullest extent permitted by applicable law: (i) no individual serving as a director or an officer or the        
 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 will provide 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 fid