Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 32

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 32
---
 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. However, we do not believe that such duties
or obligations will materially affect our ability to complete our initial business combination. With respect to dMY Squared, 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. 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. Second, we have different timelines in completing a business combination. dMY Squared currently
has until March 29, 2025 (which may be extended monthly up to 23 times 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. Additionally,
in February 2025, dMY Squared announced that it has 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. However, there is no guarantee that
dMY Squared will be able to enter into a definitive business combination agreement with Horizon or, if such agreement is entered into,
that it will ultimately be able to consummate a business combination with Horizon. With respect to companies other than dMY Squared,
we do