Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 109

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 109
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. 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 provides 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 our initial business.

In addition, our sponsor and
our officers and directors may sponsor or form other special purpose acquisition companies with acquisition objectives that are similar
to ours or may pursue other business or investment ventures during the period in which we are seeking an initial business combination.
As a result, our sponsor, officers and directors could have conflicts of interest in determining whether to present business combination
opportunities to us or to any other special purpose acquisition company with which they may become involved. Any such companies, businesses
or investments may present additional conflicts of interest in pursuing an initial business combination target. However, based on the
fact that we have different timelines in completing a business combination, that we plan to focus the target search of our company in
AI, as well as in the rapidly growing wellness, longevity and aesthetics areas, and that the type of transaction we would target would
be of a nature different than what they would target, we do not believe that any such potential conflicts would materially affect our
ability to complete our initial business combination.

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Further, certain members of our
management team may have similar responsibilities in, or serve as directors of, other SPACs. Mr. You is also serving as Chief Executive
Officer, Chief Financial Officer and Chairman of dMY Squared. Any such companies may present additional conflicts of interest in pursuing
an acquisition target. For a complete discussion of our officers’ and directors’ business affiliations and the potential
conflicts of interest that you should be aware of, please see “Management — Officers, Directors and Director Nominees,”
“Management — Conflicts of Interest” and “Certain Relationships and Related Party Transactions.”

Our officers, directors, security holders and their respective affiliates may have competitive pecuniary interests that conflict with our interests.

We have not adopted a policy
that expressly prohibits our directors, officers, security holders or affiliates from having