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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we seek to complete our initial business combination with a business combination target that is affiliated with our sponsor, officers or directors, we, or a committee of independent directors, would obtain an opinion from an independent investment banking which is a member of FINRA or from another independent entity that commonly renders valuation opinions stating that the consideration we are paying is fair to our company and its shareholders from a financial point of view. We are not required to obtain such an opinion in any other context. Further, commencing on the date our securities are first listed on Nasdaq, we will also pay our sponsor and/or its affiliates or designees an aggregate of $15,000 per month for office space, secretarial and administrative services provided to members of our management team. Table of Contents We cannot assure you that any of the above-mentioned conflicts will be resolved in our favor.

In the event that we submit our initial business combination to our public shareholders for a vote, our initial shareholders have agreed to vote their founder shares, and they and the other members of our management team have agreed to vote any founder shares they hold and any shares purchased during or after the offering in favor of our initial business combination (except that any public shares such parties may purchase in compliance with the requirements of Rule 14e-5 under the Exchange Act would not be voted in favor of approving the business combination transaction).

Limitation on Liability and Indemnification of Officers and Directors

Cayman Islands law does not limit the extent to which a company’s memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against willful default, actual fraud or willful neglect. Accordingly, our articles provide for indemnification of our officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except through their own actual fraud, willful default or willful neglect. We expect to purchase a policy of directors’ and officers’ liability insurance that insures our officers and directors against the cost of defense, settlement or payment of a judgment in some circumstances and insures us against our obligations to indemnify our officers and directors.

Our officers and directors have agreed to waive any right, title, interest or claim of any kind in or to any monies in the trust account, and have agreed to waive any right, title, interest or claim of any kind they may have in the future as a result of, or arising out of, any services provided to us and will not seek recourse against the trust account for any reason whatsoever. Accordingly, any indemnification provided will only be able to be satisfied by us if (i) we have sufficient funds outside of the trust account or (ii) we consummate an initial business combination.

Our indemnification obligations may discourage shareholders from bringing a lawsuit against our officers or directors for breach of their fiduciary duty. These provisions also may have the effect of reducing the likelihood of derivative litigation against our officers and directors, even though such an action, if successful, might otherwise benefit us and our shareholders. Furthermore, a shareholder’s investment may be adversely affected to the extent we pay the costs of settlement and damage awards against our officers and directors pursuant to these indemnification provisions.

We believe that these provisions, the insurance and the indemnity agreements are necessary to attract and retain talented and experienced officers and directors.

Table of Contents

PRINCIPAL SHAREHOLDERS

The following table sets forth information regarding the beneficial ownership of our ordinary shares as of the date of this prospectus, and as adjusted to reflect the sale of our ordinary shares included in the units offered by this prospectus, and assuming no purchase of units in this offering, by:

●	each person known by us to be the beneficial owner of more than 5% of our outstanding ordinary shares;

●	each of our executive officers and directors; and

●	all our executive officers and directors as a group.

Unless otherwise indicated, we believe that all persons named in the table have sole voting and investment power with respect to all of our ordinary shares beneficially owned by them. The following table does not reflect record or beneficial ownership of the private placement warrants as these warrants are not exercisable within 60 days of the date of this prospectus.

In December 2025, our sponsor and sponsor affiliates paid $23,782.61 for an aggregate of 6,837,500 founder 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 (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 founder 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 founder shares issued for an aggregate purchase price of $25,000, or approximately $0.003 per share. Neither Ms. Truong nor the consultant is affiliated with the sponsor. The “sponsor affiliates” include Harry You, who is the founder of the company and acts as 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. 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. Prior to the initial investment in the company of $25,000 by the initial shareholders, we had no assets, tangible or intangible. The purchase price of the founder shares was determined by dividing the amount of cash contributed to the company by the number of founder shares issued. The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum of 31,510,000 units if the underwriters’ over-allotment option is exercised in full, and therefore that such founder shares would represent 20% of the outstanding shares after this offering. Up to 1,027,500 of the founder shares held by the sponsor and sponsor affiliates will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. The post-offering percentages in the following table assume that the underwriters do not exercise their over-allotment option, that our sponsor and sponsor affiliates have forfeited 1,027,500 founder shares, and that there are 34,250,000 ordinary shares issued and outstanding after this offering.

Before Offering After Offering

Name and Address of Beneficial Owner (1) Number of Ordinary Shares Beneficially Owned Percentage Number of Ordinary Shares Beneficially Owned Percentage

Directors and Executive Officers

Vikas Mittal (2) 30,000 3.8	% 30,000 *

Robert You (3) 2,215,590 28.1	% 1,913,163 5.6	%

Sam Lynn - - - -

Darla K. Anderson - - - -

Constance Weaver - - - -

All officers and directors as a group (four individuals)

5% Holders

Harry L. You (4)(5) 5,311,910 67.4	% 4,586,837 13.4	%

Berto Acquisition Sponsor II LLC (5) 2,779,808 35.3	% 2,400,366 7.0	%

*	Less than one percent.

Table of Contents

(1)	Unless otherwise noted, the business address of each of the following is 1180 North Town Center Drive, Suite 100, Las Vegas, Nevada 89144.

(2)	Interests shown consist solely of founder shares. Includes 300,000 shares directly held by Meteora, a consultant of the company. Vikas Mittal is the managing member of Meteora and may be deemed to have sole voting and dispositive power with respect to the shares held by Meteora.

(3)	Includes shares held by Robert You’s Roth IRA. Before Offering, includes 302,427 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. After Offering, assumes that the overallotment is not exercised and all 302,427 founder shares subject to forfeiture are forfeited.