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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or other obligations under the Exchange Act prior to the consummation of our initial business combination. Table of Contents THE OFFERING In making your decision on whether to invest in our securities, you should take into account not only the backgrounds of the members of our management team, but also the special risks we face as a blank check company and the fact that this offering is not being conducted in compliance with Rule 419 promulgated under the Securities Act. You will not be entitled to protections normally afforded to investors in Rule 419 blank check offerings. You should carefully consider these and the other risks set forth in the section below entitled “Risk Factors” in this prospectus. Securities offered 27,400,000 units, at $10.00 per unit, each unit consisting of: ● one ordinary share; and ● one-third of one redeemable warrant Nasdaq symbols Units: “GUACU” Ordinary shares: “GUAC” Warrants: “GUACW”

Trading commencement and separation of ordinary shares and warrants The units have been approved to begin trading on or promptly after the date of this prospectus. The ordinary shares and warrants comprising the units will begin separate trading on the 52 nd day following the date of this prospectus unless Needham informs us of its decision to allow earlier separate trading, subject to our having filed the Current Report on Form 8-K described below and having issued a press release announcing when such separate trading will begin. Once the ordinary shares and warrants commence separate trading, holders will have the option to continue to hold units or separate their units into the component securities. Holders will need to have their brokers contact our transfer agent in order to separate the units into ordinary shares and warrants. No fractional warrants will be issued upon separation of the units and only whole warrants will trade.

Additionally, the units will automatically separate into their component parts in connection with the completion of our initial business combination.

Separate trading of the ordinary shares and warrants is prohibited until we have filed a Current Report on Form 8-K In no event will the ordinary shares and warrants be traded separately until we have filed with the SEC a Current Report on Form 8-K containing an audited balance sheet reflecting our receipt of the gross proceeds at the closing of this offering.

Units:

Number outstanding before this offering 0

Number outstanding after this offering 27,400,000 (1)

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Ordinary Shares:

Number outstanding before this offering 7,877,500 (2)

Number outstanding after this offering 34,250,000 (1)(3)

Warrants:

Number of warrants to be sold in a private placement simultaneously with this offering 3,500,000

Number of warrants to be outstanding after this offering and the private placement 12,633,333 (1)(4)

(1)	Assumes no exercise of the underwriters’ over-allotment option and the forfeiture of 1,027,500 founder shares by our sponsor and sponsor affiliates for no consideration.

(2)	Includes 7,527,500 founder shares held by our sponsor and sponsor affiliates and 350,000 founder shares held by remaining initial shareholders. Includes up to 1,027,500 founder shares that will be forfeited by our sponsor and sponsor affiliates depending on the extent to which the underwriters’ over-allotment option is exercised.

(3)	Includes 27,400,000 public shares and 6,850,000 founder shares.

(4)	Comprised of 9,133,333 public warrants included in the units to be sold in this offering and 3,500,000 private placement warrants to be purchased by the sponsor.

Exercisability Each whole warrant offered in this offering is exercisable to purchase one ordinary share. Only whole warrants are exercisable. No fractional warrants will be issued upon separation of the units and only whole warrants will trade. Accordingly, unless you acquire at least two units, you will not be able to exercise a warrant.

We structured each unit to contain one-third of one warrant, with each whole warrant exercisable for one ordinary share, in order to reduce the dilutive effect of the warrants upon completion of a business combination as compared to units issued by some other similar SPACs that each contain a whole warrant to purchase one whole share, thus making us, we believe, a more attractive business combination partner for target businesses.

Except as described below, the private placement warrants will be exercisable on the same terms as the warrants offered as part of the units.

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Exercise price $11.50 per share (the “exercise price”), subject to adjustments described herein. In addition, if (x) we issue additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of our initial business combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by our board of directors and, in the case of any such issuance to our initial shareholders or their affiliates, without taking into account any founder shares held by our initial shareholders or such affiliates prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds (including from such issuances and this offering), and interest thereon, available for the funding of our initial business combination on the date of the consummation of our initial business combination (net of redemptions), and (z) the volume weighted average trading price of our ordinary shares during the 20 trading-day period starting on the trading day after the day on which we consummate our initial business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the last sales price of the ordinary shares that triggers the Company’s right to redeem the warrants described below under “ Redemption of public warrants for cash ” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price.

Exercise period The warrants will become exercisable 30 days after the completion of our initial business combination, provided that no warrant will be exercisable for cash and we will not be obligated to issue ordinary shares upon exercise of a warrant unless the ordinary shares issuable upon such warrant exercise have been registered on a registration statement on Form S-1, Form S-3, Form F-1, or Form F-3, as applicable, following our initial business combination, qualified or deemed exempt from registration or qualification under the securities laws of the state of the exercising holder, or an exemption from registration or qualification is available. In the event that such condition is not satisfied with respect to a warrant, the holder of such warrant will not be entitled to exercise such warrant for cash and such warrant may have no value and expire worthless, in which case the purchaser of a unit containing public warrants will have paid the full purchase price for the unit solely for the ordinary shares underlying the unit. In no event will we be required to net cash settle any warrant.

We are registering the ordinary shares issuable upon exercise of the warrants in the registration statement of which this prospectus forms a part because the warrants will become exercisable 30 days after the completion of our initial business combination, which may be within one year of this offering. However, because the warrants will be exercisable until their expiration date of up to five years after the completion of our initial business combination, in order to comply with the requirements of Section 10(a)(3) of the Securities Act following the consummation of our initial business combination, we have agreed that as soon as practicable, but in no event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable efforts to file with the SEC a registration statement on Form S-1, S-3, F-1, or F-3, as applicable, for the registration under the Securities Act of the ordinary shares issuable upon exercise of the warrants, to cause the same to become effective within 60 business days following the closing of our initial business combination and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the warrants expire or are redeemed, as specified in the warrant agreement. If any such registration statement covering the ordinary shares issuable upon exercise of the warrants is not effective by the 60 th business day after the closing of our initial business combination, then beginning on the 61 st business day after the closing of our initial business combination and ending upon such registration statement being declared effective by the SEC,

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