Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 219

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 219
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Below is a table summarizing the entities to which our officers and directors currently have fiduciary duties or contractual obligations:

| Individual        |     | Entity                                     |     | Entity’s                                                      
 Business                                                      |     | Affiliation                                                                           |
| Harry L. You      |     | Broadcom Inc.                              |     | Semiconductor manufacturing company                           |     | Director Member of the Executive Committee and Chairman of the Compensation Committee |
|                   |     | Rain Enhancement Technologies Holdco, Inc. |     | Ionization rainfall generation technology development company |     | Chairman of the Board of Directors                                                    |
|                   |     | dMY Squared Technology Group, Inc.         |     | Blank check company                                           |     | Chairman of the Board of Directors; Chief Executive Officer and Chief Financial       
 Officer                                                                               |
| Sam Lynn          |     | WilliamsMarston LLC                        |     | Accounting, tax, valuation and transaction advisory firm      |     | Partner                                                                               |
| Darla K. Anderson |     | dMY Squared Technology Group, Inc.         |     | Blank check company                                           |     | Director                                                                              |
| Constance Weaver  |     | dMY Squared Technology Group, Inc.         |     | Blank check company                                           |     | Director                                                                              |
|                   |     | Equitable Holdings, Inc.                   |     | Financial services and insurance company                      |     | Chief Operating Officer Chief Marketing Officer                                       |

In addition, our sponsor
and our officers and directors 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 director 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