# EDGAR Filing Document

**Accession Number:** 0002081515
**File Stem:** 0001829126-26-005263
**Filing Date:** 2026-5
**Character Count:** 43661
**Document Hash:** cbeb40805542837ac4a4e288198e9d71
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-005263.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001829126-26-005263

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**EFFECTIVENESS DATE**: 20260515

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Berto Acquisition Corp. II
- **CENTRAL INDEX KEY:** 0002081515
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295919
- **FILM NUMBER:** 26981836

**BUSINESS ADDRESS:**
- **STREET 1:** 1180 N TOWN CENTER DR.
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144
- **BUSINESS PHONE:** 7027814313

**MAIL ADDRESS:**
- **STREET 1:** 1180 N TOWN CENTER DR.
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144

**As filed with the U.S. Securities and Exchange Commission on May 14, 2026**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-1**

**REGISTRATION STATEMENT<br>UNDER**

**THE SECURITIES ACT OF 1933**

**BERTO ACQUISITION CORP. II**

*(Exact name of registrant as specified in its charter)*

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **6770** | **99-1894162** |
| *(State or other jurisdiction of<br>incorporation or organization)* | *(Primary Standard Industrial<br>Classification Code Number)* | *(I.R.S. Employer<br>Identification Number)* |

---

**1180 North Town Center Drive, Suite 100**

**Las Vegas, Nevada 89144<br>Tel: (702) 781-4313**

*(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)*

**Harry L. You**

**1180 North Town Center Drive, Suite 100**

**Las Vegas, Nevada 89144**

**Tel: (702) 781-4313**

*(Name, address, including zip code, and telephone number, including area code, of agent for service)*

---

| | | |
|:---|:---|:---|
|  | ***Copies to:*** |  |
| **Joel L. Rubinstein<br>White & Case LLP<br>1221 Avenue of the Americas**<br>**New York, NY 10020<br>Tel: (212) 819-8200** | **Cynthia Anandajayasekeram<br>Ogier (Cayman) LLP**<br>**89 Nexus Way, Camana Bay,**<br>**Grand Cayman, Cayman Islands**<br>**KY1-9009**<br> **Tel: (345) 949-9876** | **Jeffrey D. Cohan**<br> **Mintz, Levin, Cohn, Ferris,**<br> **Glovsky and Popeo, P.C.**<br> **919 Third Avenue**<br> **New York, NY 10022**<br> **Tel: (212) 692-6710** |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ 333-295343

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**THIS REGISTRATION STATEMENT SHALL BECOME EFFECTIVE UPON FILING WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH RULE 462(B) UNDER THE SECURITIES ACT OF 1933, AS AMENDED.**

**Explanatory Note**

This Registration Statement on Form S-1 is being filed by Berto Acquisition Corp. II, a Cayman Islands exempted company (the "Registrant"), pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and General Instruction V to Form S-1. This Registration Statement relates to the Registrant's Registration Statement on Form S-1, as amended (File No. 333-295343) (the "Prior Registration Statement"), initially filed by the Registrant on April 27, 2026, as amended on May 12, 2026, and declared effective by the Securities and Exchange Commission on May 14, 2026.

This Registration Statement covers the registration of an additional 2,760,000 of the Registrant's units, each consisting of one ordinary share and one-third of one redeemable warrant, including 360,000 units that may be purchased by the underwriters to cover over-allotments, if any.

The required opinions of counsel and related consents and accountant's consent are attached hereto and filed herewith. Pursuant to Rule 462(b), the contents of the Prior Registration Statement, including the exhibits thereto, are incorporated by reference into this Registration Statement.

**CERTIFICATION**

The Registrant hereby certifies to the Securities and Exchange Commission that (1) it has instructed its bank to pay the filing fee set forth on Exhibit 107 to this Registration Statement by a wire transfer of such amount to the Commission's account at U.S. Bank as soon as practicable (but no later than the close of business as of May 15, 2026), (2) it will not revoke such instructions, (3) it has sufficient funds in the relevant account to cover the amount of such filing fee and (4) it will confirm receipt of such instructions by its bank during regular business hours no later than May 15, 2026.

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**ITEM 16. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.**

All exhibits filed with or incorporated by reference in Registration Statement No. 333-295343 are incorporated by reference into, and shall be deemed to be part of, this Registration Statement, except for the following, which are filed herewith:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 5.1 | [Opinion of White & Case LLP.](bertoacquisition2_ex5-1.htm) |
| 5.2 | [Opinion of Ogier (Cayman) LLP, Cayman Islands counsel to the Registrant.](bertoacquisition2_ex5-2.htm) |
| 23.1 | [Consent of Frank, Rimerman + Co. LLP, independent registered public accounting firm.](bertoacquisition2_ex23-1.htm) |
| 23.2 | [Consent of White & Case LLP (included in Exhibit 5.1).](bertoacquisition2_ex5-1.htm) |
| 23.3 | [Consent of Ogier (Cayman) LLP (included in Exhibit 5.2).](bertoacquisition2_ex5-2.htm) |
| 107 | [Filing Fee Table.](bertoacquisition2_ex107.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Delray Beach, Florida on the 14<sup>th</sup> day of May 2026.

---

| | | |
|:---|:---|:---|
| **BERTO ACQUISITION CORP. II** | **BERTO ACQUISITION CORP. II** | **BERTO ACQUISITION CORP. II** |
| By: | /s/ Vikas Mittal | /s/ Vikas Mittal |
|  | Name: | Vikas Mittal |
|  | Title: | Executive Chairman of the Board |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Position** | **Date** |
| /s/ Vikas Mittal | Executive Chairman of the Board | May 14, 2026 |
| Vikas Mittal | (Principal Executive Officer) |  |
| /s/ Robert You | President and Chief Financial Officer | May 14, 2026 |
| Robert You | (Principal Financial and Accounting Officer) |  |

---

**AUTHORIZED REPRESENTATIVE**

Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the undersigned has signed this registration statement, solely in its capacity as the duly authorized representative of Berto Acquisition Corp. II, in Delray Beach, Florida, on the 14<sup>th</sup> day of May, 2026.

---

| | |
|:---|:---|
| By: | /s/ Vikas Mittal |
| Name: | Vikas Mittal |
| Title: | Executive Chairman of the Board |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

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| | |
|:---|:---|
| May 14, 2026<br> Berto Acquisition Corp. II<br> 1180 North Town Center Drive, Suite 100<br> Las Vegas, Nevada 89144<br>**Registration Statement on Form S-1** | ![](ex5-1_002.jpg) |

---

Ladies and Gentlemen:

We have acted as New York counsel to Berto Acquisition Corp. II, a Cayman Islands exempted company (the "<u>Company</u>"), in connection with the preparation and filing by the Company with the Securities and Exchange Commission (the "<u>Commission</u>") pursuant to Rule 426(b) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), of a registration statement on Form S-1 (the "<u>426(b) Registration Statement</u>") filed with the Commission on May 14, 2026, relating to the registration under the Securities Act of 2,760,000 units of the Company, including up to 360,000 units which may be purchased from the Company upon the exercise of the over-allotment option to purchase additional units set forth in the Underwriting Agreement (as defined below) (collectively, the "<u>Units</u>"), with each Unit consisting of one of the Company's ordinary shares, par value $0.0001 per share (each, an "<u>Ordinary Share</u>"), and one-third of one redeemable warrant (each, a "<u>Warrant</u>"), each whole Warrant entitling the holder to purchase one Ordinary Share. The 462(b) Registration Statement relates to the Company's registration statement on Form S-1, as amended (File No. 333-295343) (the "<u>Registration Statement</u>"), initially filed by the Company on April 27, 2026 and declared effective by the Commission on May 14, 2026.

This opinion letter is rendered in accordance with the requirements of Item 601(b)(5) of Regulation S–K under the Securities Act, and no opinion is expressed herein as to any matter pertaining to the contents of the 424(b) Registration Statement, the Registration Statement or related prospectus or any prospectus filed pursuant to Rule 424(b) with respect thereto, other than as expressly stated herein with respect to the issue of the Units.

In connection with our opinions expressed below, we have examined originals or copies certified or otherwise identified to our satisfaction of the following documents and such other documents, corporate records, certificates and other statements of government officials and corporate officers of the Company as we deemed necessary for the purposes of the opinions set forth in this opinion letter:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the 462(b) Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the form of underwriting agreement to be entered into between the Company and the representative on behalf of each of the several underwriters named in Schedule I thereto, filed as Exhibit 1.1 to the Registration Statement (the " <u>Underwriting Agreement</u> ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the form of Unit certificate, filed as Exhibit 4.1 to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the form of Warrant certificate, filed as Exhibit 4.3 to the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the form of Warrant Agreement to be entered into by and between the Company and Continental Stock Transfer & Trust Company, as warrant agent (the " <u>Warrant Agent</u> "), pursuant to which the Warrants will be issued (the " <u>Warrant Agreement</u> "), filed as Exhibit 4.4 to the Registration Statement.

The documents listed in clauses (c) through (f) above and the other documents that we have examined in connection therewith are referred to as the "Transaction Documents".

![](ex5-1_001.jpg)

We have relied, to the extent we deem such reliance proper, upon such certificates or comparable documents of officers and representatives of the Company and of public officials and upon statements and information furnished by officers and representatives of the Company with respect to the accuracy of material factual matters contained therein which were not independently established by us. In rendering the opinions expressed below, we have assumed, without independent investigation or verification of any kind, the genuineness of all signatures on documents we have reviewed, the legal capacity and competency of all natural persons signing all such documents, the authenticity and completeness of all documents submitted to us as originals, the conformity to authentic, complete original documents of all documents submitted to us as copies, the truthfulness, completeness and correctness of all factual representations and statements contained in all documents we have reviewed, the accuracy and completeness of all public records examined by us and the accuracy of all statements in certificates of officers of the Company that we reviewed.

In addition, in rendering the opinions expressed below, we have assumed that: (i) each party to each Transaction Document is duly organized and validly existing and in good standing under the laws of its jurisdiction of incorporation or formation and has, and had at all relevant times, full power and authority to execute and deliver, and to perform its obligations under, each Transaction Document to which it is a party, (ii) that each Transaction Document has been or will be duly authorized, and will be executed and delivered, by all of the parties thereto, (iii) that each party to the each of the Transaction Documents has satisfied or will satisfy all other legal requirements that are applicable to it to the extent necessary to make each Transaction Document enforceable against it (except, with respect to the Company, such legal requirements arising under the law of the State of New York), (iv) that each Transaction Document will constitute the valid, binding and enforceable obligation of all of the parties thereto under all applicable laws; provided, <u>however</u>, that this assumption is not made as to the Company to the extent expressly addressed in our opinions in paragraphs 1 and 2 of this opinion letter, (v) that the execution and delivery of, and the performance of its obligations under, each Transaction Document by each party thereto (other than such performance by the Company of its obligations under each Transaction Document under the law of the State of New York) will not (A) contravene such party's articles or certificate of incorporation, by-laws or similar organizational documents, (B) contravene any laws or governmental rules or regulations that may be applicable to such party or its assets, (C) contravene any judicial or administrative judgment, injunction, order or decree that is binding upon such party or its assets, or (D) breach or result in a default under any contract, indenture, lease, or other agreement or instrument applicable to or binding upon such party or its assets, (vi) that all consents, approvals, licenses, authorizations, orders of, and all filings or registrations with, any governmental or regulatory authority or agency required under the laws of any jurisdiction for the execution and delivery of, and the performance of its obligations under, each Transaction Document by each party thereto have been or will be obtained or made and are in full force and effect (other than with respect to the Company under the law of the State of New York) and (vii) that there are no agreements or other arrangements that modify, supersede, novate, terminate or otherwise alter any of the terms of any Transaction Document, and (vii) that the Registration Statement has been declared effective by the Commission and such effectiveness shall not have been terminated or rescinded.

Based upon the foregoing assumptions and assumptions set forth below, and subject to the qualifications and limitations stated herein, having considered such questions of law as we have deemed necessary as a basis for the opinions expressed below, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. When the 462(b) Registration Statement becomes effective under the Securities Act and the Units have been issued and delivered by the Company pursuant to the Underwriting Agreement against the payment of the consideration set forth in the Underwriting Agreement, the Units will constitute valid and binding obligations of the Company, enforceable against the Company in accordance with their terms, subject to (i) applicable bankruptcy, insolvency, receivership, conservatorship, liquidation, reorganization, moratorium, fraudulent transfer and other laws affecting the enforcement of creditors' rights generally, and (ii) the application of general principles of equity (whether applied by a court in equity or at law).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. When the 462(b) Registration Statement becomes effective under the Securities Act and the Warrants included in the Units have been delivered by the Company pursuant to the Underwriting Agreement against the payment of the consideration set forth in the Underwriting Agreement, the Warrants will constitute valid and binding obligations of the Company, enforceable against the Company in accordance with their terms, subject to (i) applicable bankruptcy, insolvency, receivership, conservatorship, liquidation, reorganization, moratorium, fraudulent transfer and other laws affecting the enforcement of creditors' rights generally, and (ii) the application of general principles of equity (whether applied by a court of law in equity or at law).

![](ex5-1_001.jpg)

The opinions expressed above are limited to questions arising under the law of the State of New York. We do not express any opinion as to the laws of any other jurisdiction.

This opinion letter is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Securities Act. This opinion letter is provided solely in connection with the distribution of the Units pursuant to the Registration Statement and is not to be relied upon for any other purpose.

The opinions expressed above are as of the date hereof only, and we express no opinion as to, and assume no responsibility for, the effect of any fact or circumstance occurring, or of which we learn, subsequent to the date of this opinion letter, including, without limitation, legislative and other changes in the law or changes in circumstances affecting any party. We assume no responsibility to update this opinion letter for, or to advise you of, any such facts or circumstances of which we become aware, regardless of whether or not they affect the opinions expressed in this opinion letter.

We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the 462(b) Registration Statement and to the reference to our firm as counsel for the Company that has passed on the validity of the Units and Warrants appearing under the caption "Legal Matters" in the prospectus forming part of the Registration Statement or any prospectus filed pursuant to Rule 424(b) with respect thereto. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ White & Case LLP |
| White & Case LLP |

---

## Exhibit 5.2

**Exhibit 5.2**

![](ex5-2_001.jpg)

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| | |
|:---|:---|
| Berto Acquisition Corp. II<br> 89 Nexus Way<br> Camana Bay, Grand Cayman<br> Cayman Islands KY1-9009 | **D** + 1 345 815 1877 |
| Berto Acquisition Corp. II<br> 89 Nexus Way<br> Camana Bay, Grand Cayman<br> Cayman Islands KY1-9009 | **E** Bradley.kruger@ogier.com |
| Berto Acquisition Corp. II<br> 89 Nexus Way<br> Camana Bay, Grand Cayman<br> Cayman Islands KY1-9009 |  |
| Berto Acquisition Corp. II<br> 89 Nexus Way<br> Camana Bay, Grand Cayman<br> Cayman Islands KY1-9009 | Reference: 514257.00001 |
| Berto Acquisition Corp. II<br> 89 Nexus Way<br> Camana Bay, Grand Cayman<br> Cayman Islands KY1-9009 |  |
|  | 14 May 2026 |

---

**Berto Acquisition Corp. II (the Company)**

We have been requested to provide you with an opinion on matters of Cayman Islands law in connection with the Company's registration statement on Form S-1, including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933 (the **Act**), as amended, (including its exhibits, the **Registration Statement**) related to the offering and sale of:

(a) up to 27,760,000 units (the **Units**), each Unit consisting of one ordinary share of the Company with
a par value of US$0.0001 each (the **Ordinary Shares**) and one-third of one redeemable warrant, each whole warrant entitling the holder
thereof to purchase one Ordinary Share (the **Warrants**);

(b) up to 4,110,000 Units (the **Over-Allotment Units**) which several underwriters, for whom Needham &
Company, LLC is acting as representative, will have a right to purchase from the Company to cover over-allotments, if any;

(c) all Ordinary Shares and all Warrants issued as part of the Units and the Over-Allotment Units; and

(d) all Ordinary Shares that may be issued upon exercise of the Warrants included in the Units and the Over-Allotment Units.

This opinion is given in accordance with the terms of the Legal Matters section of the Registration Statement.

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| | |
|:---|:---|
| **Ogier (Cayman) LLP**<br> 89 Nexus Way<br> Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands<br>T +1 345 949 9876<br> F +1 305 513 5888<br> **ogier.com** | A list of Partners may be inspected on our website |

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Berto Acquisition Corp. II

14 May 2026

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in Schedule 1. A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

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| | |
|:---|:---|
| **1** | **Documents examined** |

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For the purposes of giving this opinion, we have examined the corporate and other documents and conducted the searches listed in Schedule 1. We have not made any searches or enquiries concerning, and have not examined any documents entered into by or affecting the Company or any other person, save for the searches, enquiries and examinations expressly referred to in Schedule 1.

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| | |
|:---|:---|
| **2** | **Assumptions** |

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In giving this opinion we have relied upon the assumptions set forth in 8 without having carried out any independent investigation or verification in respect of those assumptions.

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| | |
|:---|:---|
| **3** | **Opinions** |

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On the basis of the examinations and assumptions referred to above and subject to the qualifications set forth in Schedule 3 and the limitations set forth below, we are of the opinion that:

**Corporate status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company has been duly incorporated as an exempted company with limited liability with the Registrar
of Companies of the Cayman Islands (the **Registrar**).

**Corporate power**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Company has under its Memorandum and Articles of Association and will have under the A&R M&A, all requisite power to issue
the Ordinary Shares (including the issuance of the Ordinary Shares upon the exercise of the Warrants in accordance with the Warrant Documents),
to execute and deliver the Documents and to perform its obligations, and exercise its rights, under such documents

Berto Acquisition Corp. II

14 May 2026

**Corporate authorisation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company has taken all requisite corporate action to authorise:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the issuance of the Ordinary Shares (including the issuance of the Ordinary Shares upon the exercise of the Warrants in accordance with the Warrant Documents); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the execution and delivery of the Documents and the performance of its obligations, and the exercise of its rights, under such documents.

**Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Ordinary Shares to be offered and issued by the Company as contemplated by the Registration Statement (including the issuance of the Ordinary Shares upon the exercise of the Warrants in accordance with the Warrant Documents), when issued by the Company upon:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) payment in full of the consideration as set out in the Registration Statement and in accordance with the terms set out in the Registration
Statement (including the issuance of the Ordinary Shares upon the exercise of the Warrants in accordance with the Warrant Documents) and
in accordance with the A&R M&A; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the entry of those Ordinary Shares as fully paid on the register of members of the Company,

shall be validly issued, fully paid and non-assessable.

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| | |
|:---|:---|
| **4** | **Matters not covered** |

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We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as to any laws other than the laws of the Cayman Islands, and we have not, for the purposes of this opinion, made any investigation of the laws of any other jurisdiction, and we express no opinion as to the meaning, validity, or effect of references in the Documents to statutes, rules, regulations, codes or judicial authority of any jurisdiction other than the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except to the extent that this opinion expressly provides otherwise, as to the commercial terms of, or the validity, enforceability or effect of the documents reviewed (or as to how the commercial terms of such documents reflect the intentions of the parties), the accuracy of representations, the fulfilment of warranties or conditions, the occurrence of events of default or terminating events or the existence of any conflicts or inconsistencies among the documents and any other agreements into which the Company may have entered or any other documents; or

Berto Acquisition Corp. II

14 May 2026

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) as to whether the acceptance, execution or performance of the Company's obligations under the documents reviewed by us will
result in the breach of or infringe any other agreement, deed or document (other than, to the extent expressly provided herein, the Memorandum
and Articles of Association or the A&R M&A) entered into by or binding on the Company.

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| | |
|:---|:---|
| **5** | **Governing law of this opinion** |

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5.1 This opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed by, and shall be construed in accordance with, the laws of the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined to, and given on the basis of, the laws and practice in the Cayman Islands at the date of this opinion.

5.2 Unless otherwise indicated, a reference to any specific Cayman Islands legislation is a reference to that legislation as amended to, and as in force at, the date of this opinion.

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| | |
|:---|:---|
| **6** | **Consent** |

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We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and also consent to the reference to this firm in the Registration Statement under the heading "Legal Matters". In the giving of our consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the Rules and Regulations of the Commission thereunder.

Yours faithfully

/s/ Ogier (Cayman) LLP

**Ogier (Cayman) LLP**

Berto Acquisition Corp. II

14 May 2026

**Schedule 1**

Documents examined

Corporate and other documents

1 The Certificate of Incorporation of the Company dated 15 July 2025 issued by the Registrar.

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| | |
|:---|:---|
| 2 | The memorandum and articles of association of the Company filed with the Registrar on 15 July 2025 (the **Memorandum**). |

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|:---|:---|
| 3 | The articles of association of the Company filed with the Registrar on 15 July 2025 (the **Articles of Association**). |

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|:---|:---|
| 4 | The amended and restated memorandum and articles of association adopted on 14 May 2026 (**A&R M&A**). |

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|:---|:---|
| 5 | A certificate dated on the date hereof as to certain matters of fact signed by a director of the Company in the form annexed hereto (the **Director's Certificate**), having attached to it a copy of the written resolutions of the sole director of the Company passed on 6 August 2025, 13 January 2026, 15 January 2026, 24 April 2026 and 11 May 2026 (the **Resolutions**). |

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| | |
|:---|:---|
| 6 | The Register of Writs maintained by the office of the Clerk of Courts in the Cayman Islands as inspected by us on 12 May 2026 (the **Register of Writs**). |

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7 The Registration Statement.

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| | |
|:---|:---|
| 8 | A draft of the form of the unit certificate representing the Units and the Over-Allotment Units (the **Unit Certificates**). |

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|:---|:---|
| 9 | A draft specimen certificate for Ordinary Shares (the **Share Certificates**). |

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|:---|:---|
| 10 | A draft of the form of the warrant agreement and the warrant certificate constituting the Warrants (the **Warrant Documents** and, together with the Unit Certificates and the Share Certificates, the **Documents**). |

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Berto Acquisition Corp. II

14 May 2026

**Schedule 2**

Assumptions

**Assumptions of general application**

1 All original documents examined by us are authentic and complete.

2 All copy documents examined by us (whether in facsimile, electronic or other form) conform to the originals and those originals are authentic and complete.

3 All signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine.

4 Each of the Good Standing Certificate and the Director's Certificate is accurate and complete as at the date of this opinion.

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| | |
|:---|:---|
| 5 | Where any Document has been provided to us in draft or undated form, that Document has been executed by all parties in materially the form provided to us and, where we have been provided with successive drafts of a Document marked to show changes from a previous draft, all such changes have been accurately marked. |

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6 There will be no intervening circumstance relevant to this opinion between the date hereof and the date upon which the Ordinary Shares are issued.

7 There is nothing in any law (other than the laws of the Cayman Islands) that would or might affect the opinions herein.

**Status, authorisation and execution**

8 Each of the parties to the Documents other than the Company is duly incorporated, formed or organised (as applicable), validly existing and in good standing under all relevant laws.

9 Each Document has been duly authorised, executed and unconditionally delivered by or on behalf of all parties to it (other than the Company) in accordance with all applicable laws.

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| | |
|:---|:---|
| 10 | In authorising the execution and delivery of the Documents by the Company, the issue and allotment of the Ordinary Shares and Warrants, and the exercise of its rights and performance of its obligations under the Documents, each of the directors of the Company has acted in good faith with a view to the best interests of the Company and has exercised the standard of care, diligence and skill that is required of him or her. |

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11 Each Document that has not been executed as of the date of this opinion will be duly executed and unconditionally delivered by the Company in the manner authorised by the Resolutions.

Berto Acquisition Corp. II

14 May 2026

**Enforceability**

12 None of the opinions expressed herein will be adversely affected by the laws or public policies of any jurisdiction other than the Cayman Islands. In particular, but without limitation to the previous sentence:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the laws or public policies of any jurisdiction other than the Cayman Islands will not adversely affect the capacity or authority of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) neither the execution or delivery of the Documents nor the exercise by any party to the Documents of its rights or the performance of its obligations under them contravene those laws or public policies.

**Share Issuance**

13 The Ordinary Shares to be issued after the date of this opinion shall be issued at an issue price in excess of the par value thereof.

14 The A&R M&A appended to the Registration Statement will be adopted by the Company in accordance with the Articles of Association prior to the date that any Units, Ordinary Shares, Warrants, or Over-Allotment Units are issued by the Company.

**Register of Writs**

15 The Register of Writs constitutes a complete and accurate record of the proceedings affecting the Company before the Grand Court of the Cayman Islands as at the time we conducted our investigation of such register.

Berto Acquisition Corp. II

14 May 2026

**Schedule 3**

Qualifications

**Good Standing**

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|:---|:---|
| 1 | Under the Companies Act (Revised) of the Cayman Islands (**Companies Act**) annual returns in respect of the Company must be filed with the Registrar, together with payment of annual filing fees. A failure to file annual returns and pay annual filing fees may result in the Company being struck off the Register of Companies, following which its assets will vest in the Financial Secretary of the Cayman Islands and will be subject to disposition or retention for the benefit of the public of the Cayman Islands. |

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| | |
|:---|:---|
| 2 | **In good standing** means only the Company is up-to-date with the filing of its annual returns and payment of annual fees with the Registrar. We have made no enquiries into the Company's good standing with respect to any filings or payment of fees, or both, that it may be required to make under the laws of the Cayman Islands other than the Companies Act. |

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**Limited Liability**

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| | |
|:---|:---|
| 3 | We are not aware of any Cayman Islands authority as to when the courts would set aside the limited liability of a shareholder in a Cayman Islands company. Our opinion on the subject is based on the Companies Act and English common law authorities, the latter of which are persuasive but not binding in the courts of the Cayman Islands. Under English authorities, circumstances in which a court would attribute personal liability to a shareholder are very limited, and include: (a) such shareholder expressly assuming direct liability (such as a guarantee); (b) the company acting as the agent of such shareholder; and (c) the company being incorporated by or at the behest of such shareholder for the purpose of committing or furthering such shareholder's fraud, or for a sham transaction otherwise carried out by such shareholder. In the absence of these circumstances, we are of the opinion that a Cayman Islands' court would have no grounds to set aside the limited liability of a shareholder. |

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**Non-Assessable**

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| | |
|:---|:---|
| 4 | In this opinion, the phrase "non-assessable" means, with respect to the Ordinary Shares in the Company, that a shareholder shall not, solely by virtue of its status as a shareholder, be liable for additional assessments or calls on the Ordinary Shares by the Company or its creditors (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstance in which a court may be prepared to pierce or lift the corporate veil). |

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Berto Acquisition Corp. II

14 May 2026

**Register of Writs**

5 Our examination of the Register of Writs cannot conclusively reveal whether or not there is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) any current or pending litigation in the Cayman Islands against the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) any application for the winding up or dissolution of the Company or the appointment of any liquidator, trustee in bankruptcy or restructuring officer in respect of the Company or any of its assets,

as notice of these matters might not be entered on the Register of Writs immediately or updated expeditiously or the court file associated with the matter or the matter itself may not be publicly available (for example, due to sealing orders having been made). Furthermore, we have not conducted a search of the summary court. Claims in the summary court are limited to a maximum of CI $20,000.

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated February 19, 2026, relating to the financial statements of Berto Acquisition Corp. II as of December 31, 2025, and for the period from July 15, 2025 (inception) through December 31, 2025, appearing in the Registration Statement on Amendment No. 1 to Form S-1 (No. 333-295343).

/s/ Frank, Rimerman + Co. LLP

San Francisco, California

May 14, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-1**

(Form Type)

N/A

**Berto Acquisition Corp. II**

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1 - Newly Registered Securities and Carry Forward Securities</u>**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security<br> Type** | **Security Class Title** | **Fee<br> Calculation<br> or Carry<br> Forward<br> Rule** | **Amount<br> Registered** | **Proposed<br> Maximum<br> Offering<br> Price Per<br> Unit<sup>(1)</sup>** | **Maximum<br> Aggregate<br> Offering Price<sup>(1)</sup>** | **Fee Rate** | **Amount of<br> Registration<br> Fee** | **Carry<br> Forward<br> Form<br> Type** | **Carry<br> Forward<br> File<br> Number** | **Carry<br> Forward<br> Initial<br> Effective<br> Date** | **Previously<br> Paid In<br> Connection<br> with Unsold<br> Securities to be Carried<br> Forward** |
|  | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| &nbsp;&nbsp;**Fees to be Paid** | &nbsp;&nbsp;Equity | Units, each consisting of one ordinary share, $0.0001 par value, and one-third of one redeemable warrant<sup>(2)</sup> | &nbsp;&nbsp;457(a) | 2760000 | $10.00 | $27600000 | 0.0001381 | $3811.56 |  |  |  |  |
|  | &nbsp;&nbsp;Equity | Ordinary shares included as part of the units<sup>(3)</sup> | &nbsp;&nbsp;457(g) | 2760000 |  |  |  | -<sup>(4)</sup> |  |  |  |  |
|  | &nbsp;&nbsp;Equity | Redeemable warrants included as part of the units<sup>(3)</sup> | &nbsp;&nbsp;457(g) | 920000 |  |  |  | -<sup>(4)</sup> |  |  |  |  |
|  | &nbsp;&nbsp;Equity | Ordinary shares underlying the redeemable warrants included as part of the units<sup>(3)</sup> | &nbsp;&nbsp;457(g) | 920000 | $11.50 | $10580000 | 0.0001381 | $1461.10 |  |  |  |  |
| &nbsp;&nbsp;**Fees Previously Paid** | &nbsp;&nbsp;- | - | &nbsp;&nbsp;- | - | - | - |  | - |  |  |  |  |
| &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;**Carry Forward Securities** |
| &nbsp;&nbsp;**Carry Forward Securities** | &nbsp;&nbsp;- |  | &nbsp;&nbsp;- |  |  |  |  |  |  |  |  |  |
|  |  | &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** | $38180000 |  | $5272.66 |  |  |  |  |
|  |  | &nbsp;&nbsp;**Total Fees Previously Paid** | &nbsp;&nbsp;**Total Fees Previously Paid** | &nbsp;&nbsp;**Total Fees Previously Paid** | &nbsp;&nbsp;**Total Fees Previously Paid** |  |  |  |  |  |  |  |
|  |  | &nbsp;&nbsp;**Total Fee Offsets** | &nbsp;&nbsp;**Total Fee Offsets** | &nbsp;&nbsp;**Total Fee Offsets** | &nbsp;&nbsp;**Total Fee Offsets** |  |  |  |  |  |  |  |
|  |  | &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** |  |  | $5272.66 |  |  |  |  |

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(1) Estimated solely for the purpose of calculating the registration fee.

(2) Represents only the additional number of securities being registered. Does not include securities that the Registrant previously registered
on Form S-1 (File No. 333 – 295343). Includes 360,000 units, consisting of 360,000 ordinary shares and 120,000 redeemable warrants,
which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(3) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, share dividends, or similar transactions.

(4) No fee pursuant to Rule 457(g) under the Securities Act.