Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 179

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 179
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which may be extended monthly up to 23 times 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. Additionally, in February 2025, dMY Squared announced that it has 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. However, there is no guarantee that dMY Squared will be able to enter into a definitive business combination agreement with Horizon or, if such agreement is entered into, that it will ultimately be able to consummate a business combination with Horizon. With respect to companies other than dMY Squared, we do not believe, the fiduciary duties or contractual obligations of our officers or directors owe 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 Sponsor

Our sponsor, Berto Acquisition
Sponsor LLC, is a Cayman Islands limited liability company, which was formed to invest in us. The activities undertaking by our sponsor
are focused on investing in our company. The managing member of our sponsor is Harry You, the Interim Chief Financial Officer and the
Executive Chairman of the board of directors of the company. Mr. You controls the management of our sponsor, including the exercise
of voting and investment discretion over the securities of our company held by our sponsor. As of the date of this prospectus, Harry
You and Robert You, an initial shareholder, adult son of Harry You and the Vice President of Corporate Development of the company, have
a direct or indirect material interest in our sponsor. The following table sets forth information regarding the ownership of interests
in our sponsor, by each person known by us to have material direct and indirect interests in the sponsor (assuming no exercise of the
underwriters’ over-allotment option) as of the date of this prospectus. Other than Harry You, none of the other members of our
sponsor will be officers or directors of, or otherwise participate in the management