SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1
Document Type: EX-3.2
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_ex3-2.htm

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distribution of the Trust Account pursuant to this Article. In no other circumstance shall a holder of Public Shares have any right or interest of any kind in the Trust Account. 49.9 After the issue of Public Shares, and prior to the consummation of a Business Combination, the Company shall not issue additional Shares or any other securities that would entitle the holders thereof to: (a) receive funds from the Trust Account; or (b) vote as a class with Public Shares on a Business Combination. 49.10 A Director may vote in respect of a Business Combination in which such Director has a conflict of interest with respect to the evaluation of such Business Combination. Such Director must disclose such interest or conflict to the other Directors. 49.11 The Company shall not enter into an initial Business Combination solely with another blank cheque company or a similar company with nominal operations.

49.12	The Company may enter into a Business Combination with a target business that is an
Affiliate of the Sponsor, an Officer or a Director. In the event the Company seeks
to complete a Business Combination with a target business that is an Affiliate of
the Sponsor, an Officer or a Director, the Company, or a committee of Independent
Directors, shall obtain an opinion from an independent investment banking firm or another independent entity that commonly renders valuation opinions stating that the consideration to be paid by the Company in such a Business Combination
is fair to the Company and its Members from a financial point of view.

50	Certain Tax Filings

Each Tax Filing Authorised Person and any such other person, acting alone, as any
Director shall designate from time to time, are authorised to file tax forms SS-4,
W-8 BEN, W-8 IMY, W-9, 8832 and 2553 and such other similar tax forms as are customary to file with any US state or federal
governmental authorities or foreign governmental authorities in connection with the
formation, activities and/or elections of the Company and such other tax forms as
may be approved from time to time by any Director or Officer. The Company further
ratifies and approves any such filing made by any Tax Filing Authorised Person or
such other person prior to the date of the Articles.

51	Business Opportunities

51.1	To the fullest extent permitted by Applicable Law, none of the Sponsor or any individual serving as a Director or an Officer ( Management ) shall have any duty, except and to the extent expressly assumed by contract, to
refrain from engaging directly or indirectly in the same or similar business activities
or lines of business as the Company. To the fullest extent permitted by Applicable
Law, the Company renounces any interest or expectancy of the Company in, or in being
offered an opportunity to participate in, any potential transaction or matter which
(a) may be a corporate opportunity for Management, on the one hand, and the Company, on
the other or (b) the presentation of which would breach an existing legal obligation of a member
of Management to any other entity. Except to the extent expressly assumed by contract, to the fullest extent permitted
by Applicable Law, Management shall have no duty to communicate or offer any such
corporate opportunity to the Company and shall not be liable to the Company or its
Members for breach of any fiduciary duty as a Member, Director and/or Officer solely
by reason of the fact that such party pursues or acquires such corporate opportunity
for itself, himself or herself, directs such corporate opportunity to another person,
or does not communicate information regarding such corporate opportunity to the Company.

51.2	Except as provided elsewhere in this Article, to the fullest extent permitted by Applicable Law the Company hereby renounces any interest or expectancy of the Company in, or in
being offered an opportunity to participate in, any potential transaction or matter
which may be a corporate opportunity for both the Company and Management, about which
a Director and/or Officer who is also a member of Management acquires knowledge.

51.3	To the extent a court might hold that the conduct of any activity related to a corporate
opportunity that is renounced in this Article to be a breach of duty to the Company
or its Members, the Company hereby waives, to the fullest extent permitted by Applicable
Law, any and all claims and causes of action that the Company may have for such activities.
To the fullest extent permitted by Applicable Law, the provisions of this Article
apply equally to activities conducted in the future and that have been conducted in
the past.

51.4	Notwithstanding anything to the contrary in this Article, such renouncement shall
not apply to any business opportunity that is expressly offered to such person solely
in his or her capacity as a Director or Officer of the Company and it is an opportunity
the Company is able to complete on a reasonable basis.

52	Exclusive Jurisdiction

52.1	Unless the Company consents in writing to the selection of an alternative forum, the
courts of the Cayman Islands shall have exclusive jurisdiction over any claim or dispute
arising out of or in connection with the Memorandum, the Articles or otherwise related
in any way to each Member’s shareholding in the Company, including but not limited to:

(a)	any derivative action or proceeding brought on behalf of the Company;

(b)	any action asserting a claim of breach of any fiduciary or other duty owed by any
current or former Director, Officer or other employee of the Company to the Company
or the Members;

(c)	any action asserting a claim arising pursuant to any provision of the Statute, the
Memorandum or the Articles; or

(d)	any action asserting a claim against the Company governed by the “Internal Affairs
Doctrine” (as such concept is recognised under the laws of the United States of America).

52.2	Each Member irrevocably submits to the exclusive jurisdiction of the courts of the
Cayman Islands over all such claims or disputes.

52.3	Without prejudice to any other rights or remedies that the Company may have, each
Member acknowledges that damages alone would not be an adequate remedy for any breach
of the selection of the courts of the Cayman Islands as exclusive forum and that accordingly
the Company shall be entitled, without proof of special damages, to the remedies of
injunction, specific performance or other equitable relief for any threatened or actual
breach of the selection of the courts of the Cayman Islands as exclusive forum.

52.4	This Article 53 shall not apply to any action or suits brought to enforce any liability or duty created
by the U.S. Securities Act of 1933, as amended, the Exchange Act, or any claim for
which the federal district courts of the United States of America are, as a matter
of the laws of the United States, the sole and exclusive forum for determination of
such a claim.