SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: 424B4
Document Type: 424B4
Date Filed: 2026-05-18
Accession Number: 0001829126-26-005386
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626005386/bertoacquisition2_424b4.htm

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shares and completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation or other distributions, if any), subject to our obligations under Cayman Islands law to provide for claims of creditors and subject to the other requirements of applicable law. Our sponsor, Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability company formed for the purpose of investing in us, committed to purchase an aggregate of 3,500,000 private placement warrants (including if the underwriters’ over-allotment option is exercised in full), each exercisable to purchase one ordinary share at a price of $11.50 per share, at a price of $1.00 per warrant, for an aggregate purchase price of $3,500,000, in a private placement that will close simultaneously with the closing of this offering. The private placement warrants are identical to the warrants sold in this offering, subject to certain limited exceptions as described in this prospectus.

In December 2025,
our sponsor and sponsor affiliates (as defined below) paid $23,782.61 for an aggregate of 6,837,500 ordinary shares (up to 937,500
of which will be surrendered to us for no consideration after the closing of this offering depending on the extent to which the
underwriters’ over-allotment option is exercised), and Oanh Truong and Meteora Capital, LLC (“Meteora”) (whose
managing member, Vikas Mittal, is our Executive Chairman) each paid $173.91 and $1,043.48 for an aggregate of 50,000 and 300,000
ordinary shares, respectively (none of which are subject to forfeiture in connection with the exercise of the over-allotment
option), for a total of 7,187,500 ordinary shares issued for an aggregate purchase price of $25,000, or approximately $0.003 per
share. Neither Ms. Truong nor Meteora is affiliated with the sponsor. The “sponsor affiliates” include Harry You, who is
the founder of the company and the managing member of the Sponsor, and Robert You, the adult son of Harry You and our Chief
Financial Officer and president. Both Messrs. You directly own membership interests in our sponsor. On May 15, 2026, we capitalized
$69.00 standing to the credit of the Company’s share premium account, or additional paid-in capital, and issued an additional 690,000 founder shares,
increasing the total outstanding founder shares from 7,187,500 to 7,877,500 as of the date hereof as a result of the upsize in the prospectus
amount. Of these, our sponsor and sponsor affiliates hold 7,527,500 founder shares (up to 1,027,500 of which are
subject to forfeiture depending on the extent to which the underwriters’ overallotment option is exercised), while the shares held by Ms. Truong and Meteora remained unchanged. The share capitalization disclosure and the respective changes to shares and the associated amounts
have not been updated nor presented in the financial statements included in this prospectus. Out of the total 7,527,500 founder
shares held by our sponsor and sponsor affiliates, the sponsor, Harry You and Robert You each directly holds 2,779,808, 2,532,102
and 2,215,590 founder shares, respectively, each purchased at approximately $0.003 per share.

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Because our sponsor, sponsor affiliates, Oanh Truong and Meteora (collectively, “initial shareholders”) each acquired the founder shares at a nominal price (approximately $0.003 per share), our public shareholders will incur immediate and material dilution upon the closing of this offering. See the section titled “Risk Factors — The nominal purchase price paid by the initial shareholders for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and the value of the founder shares following completion of our initial business combination is likely to be substantially higher than the nominal price paid for them, even if the trading price of our ordinary shares at such time is substantially less than $10.00 per share.” We will also pay an affiliate of our sponsor for office space and administrative services provided to members of our management team in an amount equal to $15,000 per month. Our sponsor may loan us up to $300,000 under an unsecured, non-interest bearing promissory note for offering-related and organizational expenses. The loan is due at the earlier of December 31, 2026 or the closing of this offering and is anticipated to be repaid upon completion of this offering. Our sponsor or an affiliate of our sponsor or certain of our officers and directors may loan us funds to finance transaction costs in connection with an intended initial business combination. Such loans may be convertible into private placement warrants of the post-business combination entity at a price of $1.00 per warrant at the option of the lender. The issuance of shares upon the exercise of such warrants may result in material dilution to our public shareholders. See the section titled “Summary — Our Sponsor” for more information regarding, among other things, the amount of compensation and securities received or to be received by our sponsor, its affiliates and our officers and directors.

The following table illustrates the difference between the public offering price and our net tangible book value per share, as adjusted to reflect various potential redemption levels that may occur in connection with the closing of our initial business combination, which we refer to as Adjusted NTBVPS, on a pro forma basis to give effect to this offering and the issuance of the private placement shares, assuming no exercise of the over-allotment option and exercise of the over-allotment option in full. Adjusted NTBVPS excludes the effect of the consummation of our initial business combination or any related transactions or expenses. See the section titled “Dilution” for more information.

Offering Price of $10.00, No Redemptions 25% of Maximum Redemptions 50% of Maximum Redemptions 75% of Maximum Redemptions Maximum Redemptions

Adjusted NTBV Adjusted NTBV Difference between adjusted NTBV and Offering Price Adjusted NTBV Difference between adjusted NTBV and Offering Price Adjusted NTBV Difference between adjusted NTBV and Offering Price Adjusted NTBV Difference between adjusted NTBV and Offering Price

Assuming Full Exercise of Over-Allotment Option

Assuming No Exercise of Over-Allotment Option

Our founder shares are of the same class as the ordinary shares included in the units being sold in this offering. Our founder shares are identical to the public shares except that the founder shares are entitled to registration rights and subject to certain transfer restrictions, as described in more detail in this prospectus. Unlike in other SPACs, our founder shares do not have conversion and anti-dilution rights in connection with the closing of a business combination. Therefore, if additional ordinary shares or equity-linked securities are issued or deemed issued in connection with our initial business combination, our founder shares will be diluted by such issuance pro rata with the public shares.

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Members of our management team will directly or indirectly own founder shares and/or private placement warrants following this offering and, accordingly, may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate our initial business combination. The low price that our sponsor, sponsor affiliates, officers and directors (directly or indirectly) paid for the founder shares creates an incentive whereby our officers and directors could potentially make a substantial profit even if we select an acquisition target that subsequently declines in value and is unprofitable for public shareholders. In addition to their investments (directly or indirectly) in the founder shares and private placement warrants, our sponsor, officers, directors and/or their affiliates may make loans or advances to us for working capital from time to time. If we are unable to complete our initial business combination within the completion window, our sponsor, officers and directors may lose their entire investment in us, except to the extent they are entitled to receive distributions on the founder shares from assets outside the trust account or liquidating distributions from the trust account with respect to any public shares they may acquire, if any, upon our liquidation and winding up, which could create an incentive for our sponsor, officers and directors to complete a transaction even if we select an acquisition target that subsequently declines in value and is unprofitable for 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. There may be actual or potential material conflicts of interest between our sponsor, its affiliates or promoters on the one hand, and the investors in this offering on the other hand. See the sections titled “Our Business Combination Process” and “Management — Conflicts of Interest.”