Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 315

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 315
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 of the FSMA does not apply. All applicable
provisions of the FSMA and the Order must be complied with in respect of anything done by any person in relation to the securities in,
from or otherwise involving the United Kingdom.

Cayman Islands

No offer or invitation, whether
directly or indirectly, is being or may be made to the public in the Cayman Islands to subscribe for any of our securities.

<div align='center'>203

LEGAL MATTERS</div>

White & Case LLP, New York,
New York, is acting as counsel in connection with the registration of our securities under the Securities Act, and as such, will pass
upon the validity of the securities offered in this prospectus. Ogier (Cayman) LLP, Cayman Islands, will pass upon the validity of the
securities offered in this prospectus with respect to the ordinary shares and matter of Cayman Islands law. Loeb & Loeb LLP advised
the underwriters in connection with the offering of the securities.

<div align='center'>EXPERTS</div>

The financial statements of Berto
Acquisition Corp. as of December 31, 2024 and for the period from July 15, 2024 (inception) through December 31, 2024,
appearing in this prospectus have been audited by WithumSmith+Brown, PC, independent registered public accounting firm, as set forth
in their report thereon, appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority
of such firm as experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a
registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus
does not contain all of the information included in the registration statement. For further information about us and our securities,
you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make
reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not
include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached
to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering,
we will be subject to the information requirements of the Exchange Act and will file annual,