Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 109

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 109
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 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 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 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