SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: DRS
Document Type: DRS
Date Filed: 2026-02-20
Accession Number: 0001829126-26-001498
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626001498/filename1.htm

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As confidentially submitted to the U.S.
Securities and Exchange Commission on February 19, 2026.

This draft registration statement has not been filed, publicly or otherwise, with the U.S. Securities and Exchange Commission and
all information contained herein remains strictly confidential.

Registration No. 333-[●]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-1

REGISTRATION STATEMENT UNDER

THE SECURITIES ACT OF 1933

BERTO ACQUISITION CORP. II

(Exact name of registrant as specified in its charter)

Cayman Islands 6770 98-1894162

(State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number)

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144
Tel: (702) 781-4313

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Harry L. You

Chief Executive Officer

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144

Tel: (702) 781-4313

(Name, address, including zip code, and telephone number, including area code, of agent for service)

Copies to:

Joel L. Rubinstein
White & Case LLP
1221 Avenue of the Americas
New York, NY 10020
Tel: (212) 819-8200 Cynthia Anandajayasekeram
Ogier (Cayman) LLP
89 Nexus Way, Camana Bay,
Grand Cayman, Cayman Islands
Tel: (345) 949-9876 Jeffrey D. Cohan Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. 919 Third Avenue New York, NY 10022 Tel: (212) 692-6710

Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462I under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐

Non-accelerated filer	☒	Smaller reporting company	☒

Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.

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The information in this preliminary prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.

SUBJECT TO
COMPLETION, DATED FEBRUARY 19, 2026

PRELIMINARY PROSPECTUS

Berto Acquisition Corp. II

25,000,000 Units

Berto Acquisition Corp. II is a blank check company incorporated as a Cayman Islands exempted company whose business purpose is to effect a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to as our initial business combination. We will have 24 months from the closing of this offering to complete our initial business combination (or 27 months from the closing of this offering if we have 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) (the “completion window”). 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, members of our management team had been actively in discussions with potential business combination partners in their capacity as officers and directors of Berto Acquisition Corp. (which announced on October 29, 2025 that it had entered into a non-binding letter of intent for a potential business combination) (“First Berto”), Coliseum Acquisition Corp. (which consummated its initial business combination in December 2024) (“Coliseum”), dMY Squared Technology Group, Inc. (which entered into a business combination agreement on September 9, 2025) (“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 II, dMY III, dMY IV, dMY VI, and dMY Squared, “dMY SPACs”), and GTY Technology Holdings Inc. (which consummated its initial business combination in February 2019) (“GTY”), and we may pursue business combination partners that had previously been in discussions with the management teams of the dMY SPACs, GTY, Coliseum, and first Berto. Past performance by our management team, including with respect to each of GTY, Coliseum, and the dMY SPACs is not a guarantee of success with respect to our search for a business combination target.

This is an initial public offering of our securities. Each unit has an offering price of $10.00 per unit and consists of one ordinary share and one-fourth of one redeemable warrant. Each whole warrant, when exercisable, entitles the holder thereof to purchase one ordinary share at a price of $11.50 per share (the “exercise price”), subject to adjustment as described herein. Only whole warrants are exercisable. No fractional warrants will be issued upon separation of the units and only whole warrants will trade. The warrants will become exercisable 30 days after the completion of our initial business combination and will expire five years after the completion of our initial business combination or earlier upon redemption or our liquidation, as described herein. Subject to the terms and conditions described in this prospectus, we may call the warrants for redemption once the warrants become exercisable. The underwriters have a 45-day option from the date of this prospectus to purchase up to 3,750,000 additional units to cover over-allotments, if any.

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