Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 175

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 175
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 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 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 Squ