Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 106

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 106
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 which (a) may be a corporate opportunity
for any director or officer, on the one hand, and us, on the other or (b) the presentation of which would breach an existing legal obligation
of a member of director, officer or sponsor to any other entity. The 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 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.

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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. Our director nominees, Darla K. Anderson and Constance K. Weaver,
serve as directors of dMY Squared. In addition, our sponsor and our officers and directors may sponsor or form other SPACs 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. 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 prospect