Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 49

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 49
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, 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 regions; 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 officers or directors     
 owed to such entities will materially affect our ability to complete an initial business combination, because such entities are not  
 themselves in the business of engaging in business combinations.                                                                     |

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| Our officers and our directors may                                                                                                   
 have interests that differ from you in connection with the business combination, including the fact that they may lose their         
 entire investment in us if our initial business combination is not completed, except to the extent they are entitled to receive      
 liquidating distributions from assets outside the trust account or liquidating distributions from the trust account with respect     
 to any public shares they may acquire, and accordingly, may have a conflict of interest in determining whether a particular target   
 business is an appropriate business with which to effectuate our initial business combination.                                       
 Additionally, the                                                                                                                    
 personal and financial interests of our directors and executive officers may influence their motivation in timely identifying        
 and pursuing an initial business combination or completing our initial business combination. For example, a prospective initial      
 business combination