SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1/A
Document Type: S-1/A
Date Filed: 2026-05-12
Accession Number: 0001829126-26-005001
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626005001/bertoacquisition2_s1a.htm

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shares includes (i) 7,187,500 founder shares held by the initial shareholders, (ii) 3,500,000 ordinary shares underlying the private placement warrants and (iii) up to 1,500,000 ordinary shares underlying the private placement warrants issued upon conversion of working capital loans. The number of warrants includes 3,500,000 private placement warrants, and up to 1,500,000 private placement warrants issued upon conversion of working capital loans. The holders of founder shares, private placement warrants and working capital warrants are entitled to make up to three demands, excluding short form demands, that we register such securities. In addition, the holders of founder shares, private placement warrants, and working capital warrants have certain “piggy-back” registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. We will bear the expenses incurred in connection with the filing of any such registration statements. Table of Contents CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

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. Out of the
total 6,837,500 founder shares held by our sponsor and sponsor affiliates, the sponsor, Harry You and Robert You each directly holds
2,525,000, 2,300,000 and 2,012,500 founder shares, respectively, each purchased at approximately $0.003 per share. The number of founder
shares outstanding was determined based on the expectation that the total size of this offering would be a maximum of 28,750,000 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 937,500 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. If we increase or decrease the size of the
offering, we will effect with our initial shareholders a share dividend or share surrender or other appropriate mechanism, as applicable,
with respect to our founder shares immediately prior to the consummation of this offering in such amount as to maintain the number of
founder shares at 20% of our issued and outstanding ordinary shares upon the consummation of this offering.

In December 2025, Meteora subscribed for 300,000 founder shares for an aggregate purchase price of $1,043.48, pursuant to a consulting agreement with us. Pursuant to the consulting agreement, Meteora agreed to provide consulting, advisory and related services to us with respect to general special purpose acquisition company structuring and capital markets matters through the earlier of the consummation of the initial business combination or the liquidation of the company. In exchange for consideration, in addition to the 300,000 founder shares, we agreed to pay Meteora a $500,000 cash fee upon closing of the initial public offering. The Executive Chairman of the Company, Vikas Mittal, is the Managing Member and Chief Investment Officer of Meteora.

Our sponsor in this offering has 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 occur simultaneously with the closing of this offering. The private placement warrants are identical to the warrants sold as part of the units in this offering except that: (i) they may not (including the ordinary shares issuable upon exercise of these warrants), subject to certain limited exceptions, be transferred, assigned or sold by the holders until 30 days after the completion of our initial business combination; (ii) they (including the underlying shares) will be entitled to registration rights; (iii) they will not be redeemable by us; and (iv) they may be exercised by the holders on a cashless basis. A portion of the purchase price of the private placement warrants will be added to the proceeds from this offering to be held in the trust account such that at the time of closing of this offering $250,000,000 (or $287,500,000 if the underwriters exercise their over-allotment option in full) will be held in the trust account.

We currently utilize office space at 1180 North Town Center Drive, Suite 100, Las Vegas, Nevada 89144 from our sponsor. We consider our current office space adequate for our current operations. Subsequent to the closing of this offering, we will pay our sponsor and/or its affiliates or designees an aggregate of up to $15,000 per month for office space, secretarial, administrative and support services provided to us and members of our management team. Upon completion of our initial business combination or our liquidation, we will cease paying these monthly fees.

We have agreed, pursuant to the administrative services and indemnification agreement with our sponsor relating to the monthly payment for office space and administrative services described above, that we will indemnify our sponsor from any claims (i) arising out of or relating to this offering or the company’s operations or conduct of the company’s business, (ii) in respect of any investment opportunities sourced by the sponsor and its respective affiliates, and/or (iii) any claim against our sponsor alleging any expressed or implied management or endorsement by our sponsor of any of the company’s activities or any express or implied association between our sponsor and the company or any of its affiliates, which agreement will provide that the indemnified parties cannot access the funds held in our trust account.

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While we do not presently anticipate engaging the services of professional firms or other individuals that specialize in business acquisitions on any formal basis, we may engage these firms or other individuals in the future, in which event we may pay a finder’s fee, consulting fee or other compensation to be determined in an arm’s length negotiation based on the terms of the transaction. We will engage a finder only to the extent our management determines that the use of a finder may bring opportunities to us that may not otherwise be available to us or if finders approach us on an unsolicited basis with a potential transaction that our management determines is in our best interest to pursue. Payment of a finder’s fee is customarily tied to completion of a transaction, in which case any such fee will be paid out of the funds held in the trust account. We may pay consulting, success, advisory or finder’s fees to our sponsor, our officers or directors, our advisors, or affiliates thereof in connection with the consummation of our initial business combination. Additionally, we may pay cash compensation to our independent directors for services rendered to us. Our sponsor, officers and directors, or any affiliate of theirs, will be reimbursed for any out-of-pocket expenses incurred in connection with activities on our behalf such as identifying potential target businesses and performing due diligence on suitable business combinations. Our audit committee will review on a quarterly basis all payments that were made to our sponsor, officers, directors or our or their affiliates.

Prior to the closing of this offering, our sponsor may loan us funds to be used for a portion of the expenses of this offering. These loans would be non-interest bearing, unsecured and are due at the earlier of December 31, 2026 or the closing of this offering and are anticipated to be repaid upon completion of this offering out of the $1,270,000 of offering proceeds that has been allocated for the payment of offering expenses other than underwriting commissions.