Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 31

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 31
---
” 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 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 fiduciary
duties or contractual obligations of our officers or directors will materially affect our ability to complete an initial business combination.

Certain members of
our sponsor and our officers and directors may have similar responsibilities in, or serve as directors, of other SPACs. Mr. You
is serving as the 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 or any
of their affiliates may sponsor or form other SPACs similar to ours or may pursue other business or investment ventures during the
period in which we are seeking an initial business combination. Any such companies, businesses or investments may present additional
conflicts of interest in pursuing an initial business combination. With respect to dMY Squared, although in February 2025, it
announced that it had entered into a non-binding letter of intent with Horizon, a developer of advanced software development tools
for quantum computers, with respect to its initial business combination, it has not entered into a definitive agreement for such
business combination as of the date of this prospectus, 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