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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consists of one ordinary share and one-third 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. Table of Contents

We will provide our public
shareholders (excluding our sponsor, sponsor affiliates, directors and officers to the extent they acquire public shares) with the opportunity
to redeem all or a portion of their ordinary shares that were sold as part of the units in this offering, which we refer to collectively
as our public shares, at a per share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including
interest earned on the funds held in the trust account (which interest shall be net of amounts released to us to fund our working capital
requirements (subject to the limitations described herein) and taxes paid or payable), divided by the number of then issued and outstanding
public shares, subject to applicable law and limitations and on the conditions described herein, at the earliest of (i) the completion
of our initial business combination in connection with a general meeting called to approve the initial business combination or without
a shareholder vote by means of a tender offer, or (ii) the redemption of our public shares properly submitted in connection with a shareholder
vote to amend our amended and restated memorandum and articles of association (“articles”), which is not for the purpose
of approving, or in conjunction with the consummation of, an initial business combination, (A) to modify the substance or timing of our
obligation to allow redemption in connection with our initial business combination or to redeem 100% of our public shares if we have
not consummated an initial business combination within the completion window or (B) with respect to any other material provisions relating
to the rights of holders of our ordinary shares or pre-initial business combination activity including any extension of the completion
window. The proceeds placed in the trust account and the interest earned thereon will not be used to pay for the possible excise tax
or any other similar fees or taxes that may be levied on the Company pursuant to any current, pending or future rules or laws, including
without limitation any excise tax due under the Inflation Reduction Act of 2022 on any redemptions or stock buybacks by our company.
As further described in this prospectus, our articles provide that a public shareholder, together with any affiliate or any other person
with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange Act of
1934, as amended), will be restricted from redeeming its public shares with respect to more than an aggregate of 15% of the public shares
sold in this offering, without our prior consent. Each public shareholder may elect to redeem their public shares irrespective of whether
they vote for or against an initial business combination, or whether they do not vote or abstain from voting on the initial business
combination, and regardless of whether they hold public shares on the record date established in connection with our initial business
combination. If we are unable to complete our initial business combination within the completion window, we will as promptly as reasonably
possible but not more than ten business days thereafter, subject to lawfully available funds, redeem 100% of the public shares at a per
share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest earned thereon (which
interest shall be net of amounts released to us to fund our working capital requirements (subject to the limitations described herein)
and taxes paid or payable, and up to $100,000 to pay dissolution expenses), divided by the number of then issued and outstanding public
shares, which redemption will constitute full and complete payment for the public shares and completely extinguish public shareholders’
rights as shareholders (including the right to receive further liquidation or other distributions, if any), subject to our obligations
under Cayman Islands law to provide for claims of creditors and subject to the other requirements of applicable law.

Our sponsor, Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability company formed for the purpose of investing in us, 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 close simultaneously with the closing of this offering. The private placement warrants are identical to the warrants sold in this offering, subject to certain limited exceptions as described in this prospectus.

In December 2025, our sponsor and sponsor affiliates (as defined below) paid $23,782.61 for an aggregate of 6,837,500 ordinary 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 Capital, LLC (“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 ordinary 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 ordinary shares issued for an aggregate purchase price of $25,000, or approximately $0.003 per share. Neither Ms. Truong nor Meteora is affiliated with the sponsor. The “sponsor affiliates” include Harry You, who is the founder of the company and 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.

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