Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 177

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 177
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 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 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; (2) 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 region; and (3) we have different timelines in completing a business combination. dMY Squared currently has until April
29, 2025 (which may be extended monthly 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. With respect to companies other than dMY
Squared, we do not believe, the fiduciary duties or contractual obligations of our