SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-04-27
Accession Number: 0001829126-26-003952
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626003952/bertoacquisition2_s1.htm

Chunk 4 of 128
Word Count: 1437
Character Count: 9344

Document Content:

other companies. Table of Contents SUMMARY This summary only highlights the more detailed information appearing elsewhere in this prospectus. As this is a summary, it does not contain all of the information that you should consider in making an investment decision. You should read this entire prospectus carefully, including the information under “Risk Factors” and our financial statements and the related notes included elsewhere in this prospectus, before investing. Unless otherwise stated in this prospectus or the context otherwise requires, references to: ● “we,” “us,” “company” or “our company” are to Berto Acquisition Corp. II, a Cayman Islands exempted company. ● “articles” refers to the amended and restated memorandum and articles association of the company which will be adopted prior to the consummation of this offering; ● “Companies Act” are to the Companies Act (As Revised) of the Cayman Islands as the same may be amended from time to time;

●	“completion window” are to the period of time (a) commencing on, and including, the closing date of the this offering and (b) ending on the date that is twenty four (24) months after the closing date of the closing of this offering (or 27 months from the closing of this offering if the Company has executed a letter of intent, agreement in principle or definitive agreement for an initial business combination within 24 months from the closing of this offering), or such later date as our shareholders may approve in accordance with the articles.

●	“directors” are to our current directors and director nominees;

●	“founder shares” are to ordinary shares initially purchased by the initial shareholders in a private placement prior to this offering;

●	“initial shareholders” are to our sponsor, sponsor affiliates, Oanh Truong, Meteora, and any other holder of our founder shares prior to this offering;

●	“management” or our “management team” are to our officers and directors;

●	“Needham” are to Needham & Company, LLC, a representative of the underwriters in this offering.

●	“ordinary shares” are to the ordinary shares of par value US$0.0001 each in the capital of the company;

●	“permitted withdrawals” are to the amounts eligible to be released to us from interest earned on the funds held in the trust account to fund our working capital requirements, subject to an annual limit of $500,000 of the interest earned on the funds held in the trust account, and to fund our taxes payable;

●	“private placement warrants” are to the warrants issued to our sponsor in a private placement simultaneously with the closing of this offering;

●	“public shareholders” are to the holders of our public shares, including our initial shareholders and management team to the extent our initial shareholders and/or members of our management team purchase public shares, provided that each initial shareholder’s and member of our management team’s status as a “public shareholder” will only exist with respect to such public shares;

Table of Contents

●	“public shares” are to ordinary shares sold as part of the units in this offering (whether they are purchased in this offering or thereafter);

●	“public warrants” are to the warrants sold as part of the units in this offering (whether they are purchased in this offering or thereafter);

●	“sponsor” are to Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability company;

●	“sponsor affiliates” are Harry L. You and Robert You;

●	“warrants” are to our public warrants and private placement warrants.

Any forfeiture of shares, and all references to forfeiture of shares, described in this prospectus shall take effect as a surrender of shares for no consideration as a matter of Cayman Islands law. Any share dividend described in this prospectus will take effect as a share capitalization as a matter of Cayman Islands law.

Unless we tell you otherwise, the information in this prospectus assumes that the underwriters will not exercise their over-allotment option.

Table of Contents

GENERAL

We are a blank check company incorporated on July 15, 2025 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any specific business combination target, and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial business combination with us. However, our founder and members of our management team had been or are in discussions with potential business combination partners in their capacity as officers and directors of Berto Acquisition Corp. (“First Berto”), Coliseum Acquisition Corp. (which consummated its initial business combination in December 2024) (“Coliseum”), dMY Squared Technology Group, Inc. (which consummated its initial business combination in March 2026) (“dMY Squared”), dMY Technology Group, Inc. VI (which liquidated in April 2023 without completing a business combination) (“dMY VI”), dMY Technology Group, Inc. IV (which consummated its initial business combination in December 2021) (“dMY IV”), dMY Technology Group, Inc. III (which consummated its initial business combination in October 2021) (“dMY III”), dMY Technology Group, Inc. II (which consummated its initial business combination in April 2021) (“dMY II”), dMY Technology Group, Inc. (which consummated its initial business combination in December 2020) (“dMY I” and together with dMY Squared, dMY VI, dMY IV, dMY III, and dMY II, the “dMY SPACs”), GTY Technology Holdings Inc. (which consummated its initial business combination in February 2019) (“GTY”), Bitcoin Infrastructure Acquisition Corp Ltd, CSLM Digital Asset Acquisition Corp III, Ltd, Invest Acquisition Corp., and Investcorp AI Acquisition Corp. (which entered into a definitive business combination agreement on April 8, 2026), and we may pursue business combination partners that had previously been in discussions with the management teams of such SPACs. See the section titled “Summary — Our Sponsor” for more information.

Our efforts to identify a
prospective initial business combination target will not be limited to a particular industry, sector or geographic region. While we
may pursue an initial business combination opportunity in any industry or sector, we intend to capitalize on the ability of our
management team to identify and combine with a business or businesses that can benefit from our management team’s established
relationships and operating experience. Our founder and management team have extensive experience in identifying and executing
strategic investments and has done so successfully in a number of sectors. While our focus is broad due to our perspective on
technology and other growth industries, Harry You, the managing member of our sponsor, having reviewed several thousand acquisition
targets over the past two decades, we will be examining in particular opportunities in artificial intelligence (“AI”)
and the AI infrastructure and supply chain ecosystem, including mission critical components, data, energy, and infrastructure
businesses enabling the scaling of AI. This includes, but is not limited to, advanced nuclear technologies, such as small modular
reactor (“SMR”) developers, supporting the growing power demands of AI datacenters, as well as other cutting edge
technology companies positioned to benefit from long term secular growth trends. Our articles prohibit us from effectuating a
business combination solely with another blank check company or similar company with nominal operations.

After we complete our initial business combination, to the extent permitted by its governing documents and applicable rules and regulations, the surviving public company could serve as a platform for future inorganic growth opportunities by increasing its footprint, areas of activities and extending the services it is providing to public companies and private companies intending to go public. Such inorganic opportunities may or may not be complementary to the business performed by the target company of our initial business combination. If we acquire a business or assets that are not complementary to such target business, such business or assets may not be able to leverage our infrastructure or operational experience, which may increase the costs associated with such acquisitions, and we may determine in connection with such acquisition or afterward to separate the ownership of such business or assets from that of our initial target business through a spin-off, split-off or otherwise. We have not selected or identified any potential target business or any potential inorganic opportunities at this stage.

Table of Contents

OUR FOUNDER AND MANAGEMENT TEAM

Our founder and management team are comprised of industry leaders, who we believe are well positioned to identify and evaluate businesses that would benefit from our management team’s skills and access to the public markets. We believe that our management team possesses extensive experience in operating and growing companies, has a deep network of contacts and brings a distinctive background that can have a transformative impact on a target business.