Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 217

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 217
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) 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. 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 combination.

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Below is a table summarizing the entities to which our officers and directors currently have fiduciary duties or contractual obligations:

| Individual   |     | Entity                                     |     | Entity’s                                                      
 Business                                                      |     | Affiliation                                                                           |
| Harry L. You |     | Broadcom Inc.                              |     | Semiconductor manufacturing company                           |     | Director Member of the Executive Committee and Chairman of the Compensation Committee |
|              |     | Rain Enhancement Technologies Holdco, Inc. |     | Ionization rainfall generation technology development company |     | Chairman of the Board of Directors                                                    |
|              |     | dMY Squared Technology Group, Inc.         |     | Blank check company                                           |     | Chairman of the Board of Directors; Chief Executive Officer and Chief Financial       
 Officer                                                                               |
| Sam Lynn     |     | WilliamsMarston LLC                        |     | Accounting, tax, valuation and transaction advisory firm      |     | Partner                                                                               |

In addition, our sponsor and
our officers and directors may sponsor or form other special purpose acquisition companies similar to ours or may pursue other business
or investment ventures during the period in which we are seeking an initial business combination. Any such companies, businesses or investments
may present additional conflicts of interest in pursuing an initial business combination. However, based on the fact that we have different
timelines in completing a business combination, that we plan to focus the target search of our company in AI, as well as in the rapidly
growing wellness, longevity and aesthetics areas, and that the type of transaction we would target would be of a nature different than
what they would target, we do not believe that any such potential conflicts would materially affect our ability to complete our initial
business combination.

Potential investors should also
be aware of the following other potential conflicts of interest:

| ● | Our officers and directors are not required to, and will not,                                                                     
 commit their full time to our affairs, which may result in a conflict of interest in allocating their time between our operations 
 and our search for a business combination and their other businesses.