Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 108

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 108
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’ and directors’ other business affairs, please
see “Management — Officers, Directors and Director Nominees.”

Our officers and directors presently have, and any of them in the future may have additional, fiduciary or contractual obligations to other entities, including blank check companies, and, accordingly, may have conflicts of interest in determining to which entity a particular business opportunity should be presented.

Following the completion of this
offering and until we consummate our initial business combination, we intend to engage in the business of identifying and combining with
one or more businesses. Our sponsor, its managing members, and our officers and directors are, and in the future may become, affiliated
with such entities (such as operating companies or investment vehicles) that are engaged in a similar business. We do not have employment
contracts with our officers and directors that will limit their ability to work at other businesses. Our officers and directors presently
and any of them 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 entities. Accordingly, they may have conflicts
of interest in determining to which entity a particular business opportunity should be presented. These conflicts may not be resolved
in our favor and a potential target business 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