Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 30

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 30
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 public shareholders. Further, each of our officers and directors may have a conflict of interest with respect to evaluating a particular business combination if the retention or resignation of any such officers and directors were to be included by a target business as a condition to any agreement with respect to our initial business combination. Additionally, each of our officers and directors presently has, and any of them in the future may have additional, fiduciary or contractual obligations to another entity pursuant to which such officer or director is or will be required to present a business combination opportunity to such entity.

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Our officers and directors presently
have and, in the future, may have additional, fiduciary or contractual obligations to other entities pursuant to which such officer or
director is or will be required to present a business combination opportunity to such entity. Accordingly, if any of our officers or
directors becomes aware of a business combination opportunity which is suitable for an entity to which he or she has then-current fiduciary
or contractual obligations, he or she will honor his or her fiduciary or contractual obligations to present such opportunity to such
entity, subject to their fiduciary duties under Cayman Islands Law. 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.

Our articles provide that, to
the fullest extent permitted by applicable law: (i) no individual serving as a director or an officer or the sponsor shall have any duty,
except and to the extent expressly assumed by contract, to refrain from engaging directly or indirectly in the same or similar business
activities or lines of business as us, and (ii) we renounce any interest or expectancy in, or in being offered an opportunity to participate
in, any potential transaction or matter which may (a) 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