Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 48

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 48
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 purpose for the surrender of corporate         
 opportunities is to allow officers, directors or other representatives with multiple business affiliations to 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 will 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 our initial business.         
 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, 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