SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1
Document Type: EX-10.7
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_ex10-7.htm

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Exhibit 10.7

Berto Acquisition Corp. II

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144

January 13, 2026

Berto Acquisition Sponsor II LLC

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144

RE:	Securities Subscription Agreement

Ladies and Gentlemen:

Berto
Acquisition Corp. II, a Cayman Islands exempted company limited by shares (the “Company,” “we”
or “us”) is pleased to accept the offer made by Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability
company (the “Subscriber” or “you”) to subscribe for and purchase 2,525,000 ordinary shares of
the Company, of US$0.0001 par value per share (the “Shares”), up to 346,207 of which are subject to surrender and
cancellation by you to the extent that the underwriters of the initial public offering (“IPO”) of the Company’s
units, each expected to be comprised of one ordinary share and one-fourth of one redeemable warrant to purchase one ordinary share (“Units”),
do not fully exercise their option to purchase additional Units to cover over-allotments (the “Over-allotment Option”).
The terms of the sale by the Company of the Shares to the Subscriber, and the Company and the Subscriber’s agreements regarding
the Shares are as follows:

1. Subscription
and Purchase of Shares. For the sum of US$8,782.61 (the “Purchase Price”), which the Company acknowledges receiving
in cash, the Company hereby agrees to issue the Shares to the Subscriber, and the Subscriber hereby subscribes for and purchases the
Shares from the Company, subject to the forfeiture provisions of Section 3 below, on the terms and subject to the conditions set
forth in this letter agreement (this “Agreement”), with an effective date of 31 December 2025. All references in this
Agreement to shares of the Company being surrendered and canceled shall take effect as surrenders and cancellations for no consideration
of such shares as a matter of Cayman Islands law. Concurrently with the Subscriber’s execution of this Agreement, the Company shall
update its register of members accordingly.

2. Representations, Warranties and Agreements.

2.1. Subscriber’s Representations, Warranties and Agreements. To induce the Company to issue the Shares to the Subscriber, the Subscriber hereby represents and warrants to the Company and agrees with the Company as follows:

2.1.1. Formation
and Authority. The Subscriber is a limited liability company, duly organized, validly existing and in good standing under the laws
of the Cayman Islands and possesses all requisite power and authority necessary to carry out the transactions contemplated by this Agreement.
This Agreement is a legal, valid and binding agreement of the Subscriber, enforceable against the Subscriber in accordance with its terms,
except as such enforceability may be limited by applicable bankruptcy, insolvency, fraudulent conveyance or similar laws affecting the
enforcement of creditors’ rights generally and subject to general principles of equity (regardless of whether enforcement is sought
in a proceeding at law or in equity).

2.1.2. No Government Recommendation or Approval. The Subscriber understands that no federal or state agency has passed upon or made any recommendation or endorsement of the offering of the Shares.

2.1.3. No Conflicts. The execution, delivery and performance of this Agreement and the consummation by the Subscriber of the transactions contemplated hereby do not violate, conflict with or constitute a default under (i) the formation and governing documents of the Subscriber, (ii) any agreement, indenture or instrument to which the Subscriber is a party, (iii) any law, statute, rule or regulation to which the Subscriber is subject, or (iv) any agreement, order, judgment or decree to which the Subscriber is subject.

2.1.4. No Governmental Consents. No governmental, administrative or other third party consents or approvals are required, necessary or appropriate on the part of the Subscriber in connection with the transactions contemplated by this Agreement.

2.1.5. Experience, Financial Capability and Suitability. The Subscriber is: (i) sophisticated in financial matters and is able to evaluate the risks and benefits of the investment in the Shares and (ii) able to bear the economic risk of its investment in the Shares for an indefinite period of time because the Shares have not been registered under the U.S. Securities Act of 1933, as amended (the “Securities Act”) and therefore cannot be resold unless subsequently registered under the Securities Act or an exemption from such registration is available. The Subscriber is capable of evaluating the merits and risks of its investment in the Company and has the capacity to protect its own interests. The Subscriber understands that it must bear the economic risk of this investment until the Shares are sold pursuant to: (x) an effective registration statement under the Securities Act or (y) an exemption from registration available with respect to such sale. The Subscriber is able to bear the economic risks of an investment in the Shares for an indefinite period of time and to afford a complete loss of the Subscriber’s investment in the Shares.

2.1.6. Access to Information; Independent Investigation. Prior to the execution of this Agreement, the Subscriber has had the opportunity to ask questions of and receive answers from representatives of the Company concerning an investment in the Company, as well as the financial condition, business and prospects of the Company, and the opportunity to obtain additional information to verify the accuracy of all information so obtained. In determining whether to make this investment, the Subscriber has relied solely on the Subscriber’s own knowledge and understanding of the Company and its business based upon the Subscriber’s own due diligence investigation. The Subscriber understands that no person has been authorized to make any representations other than as set forth in this Agreement and the Subscriber has not relied on any other written or oral representations relating to the financial condition, business and prospects of the Company in making its investment decision.

2.1.7. Investment Representations. The Subscriber represents that it is an “accredited investor” as such term is defined in Rule 501(a) of Regulation D under the Securities Act and acknowledges the sale contemplated hereby is being made in reliance on the private placement exemption in Section 4(a)(2) of the Securities Act and/or said Regulation D and similar exemptions under state law.

2.1.8. Investment Purposes. The Subscriber is purchasing the Shares solely for investment purposes, for the Subscriber’s own account and not for the account or benefit of any other person, and not with a view towards the distribution or dissemination thereof. The Subscriber did not decide to enter into this Agreement as a result of any general solicitation or general advertising within the meaning of Rule 502 of Regulation D under the Securities Act.

2.1.9. Restrictions on Transfer; Shell Company. The Subscriber understands the Shares are being offered in a transaction not involving a public offering within the meaning of the Securities Act. The Subscriber understands the Shares will be “restricted securities” within the meaning of Rule 144(a)(3) under the Securities Act, and the Subscriber understands that the certificates or book-entries representing the Shares will contain a legend or notation in respect of such restrictions. If in the future the Subscriber decides to offer, resell, pledge or otherwise transfer the Shares, such Shares may be offered, resold, pledged or otherwise transferred only pursuant to: (i) an effective registration statement under the Securities Act or (ii) an exemption from registration available with respect to such sale. The Subscriber agrees that if any transfer of its Shares or any interest therein is proposed to be made, as a condition precedent to any such transfer, the Subscriber may be required to deliver to the Company an opinion of counsel satisfactory to the Company. Absent registration or an available exemption, the Subscriber agrees not to resell the Shares. The Subscriber further acknowledges that because the Company is a shell company, Rule 144 may not be available to the Subscriber for the resale of the Shares until one year following consummation of the initial business combination of the Company, despite technical compliance with the requirements of Rule 144 and the release or waiver of any contractual transfer restrictions.

2.2. Company’s Representations, Warranties and Agreements. To induce the Subscriber to subscribe for and purchase the Shares, the Company hereby represents and warrants to the Subscriber and agrees with the Subscriber as follows:

2.2.1. Formation and Authority. The Company is an exempted company, duly incorporated, validly existing and in good standing under the laws of the Cayman Islands and possesses all requisite power and authority necessary to carry out the transactions contemplated by this Agreement. This Agreement is a legal, valid and binding agreement of the Company, enforceable against the Company in accordance with its terms, except as such enforceability may be limited by applicable bankruptcy, insolvency, fraudulent conveyance or similar laws affecting the enforcement of creditors’ rights generally and subject to general principles of equity (regardless of whether enforcement is sought in a proceeding at law or in equity).