Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 32

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 32
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 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 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