Company: TACOW
Filing Date: 2025-03-21
Form Type: CORRESP
Source: 0001829126-25-001982
Chunk: 1

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: CORRESP
Chunk 1
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 Regulation S-K. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 9, 28 and 114 of the Registration Statement.

Our Sponsor, page 14

| 3. | Please expand your disclosure to explain the difference in terms of the Class X Units and Class Y Units in your sponsor, including whether the Class X Units have any voting or other rights to direct or manage you. See Item 1603(a)(4) of Regulation S-K. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 14 and 118 of the Registration Statement.

| 4. | Please revise to explain that prior to the closing of the initial business combination, only holders of your founder shares will have the right to vote to appoint or remove directors or to continue the company in a jurisdiction outside the Cayman Islands. See Item 1602(b)(3) of Regulation S-K. |

Response: The Company advises the Staff that all holders of ordinary shares (including founder shares) have the right to vote to appoint or remove directors or to continue the company in a jurisdiction outside the Cayman Islands. The Company added disclosure on pages 16 and 120 of the Registration Statement for clarification and revised the disclosure on page 65 of the Registration Statement to reconcile the disclosure.

| 5. | In your table on page 15, please also disclose the antidilution adjustment of the founder shares. Also, describe the extent to which the compensation and securities issuances may result in a material dilution of the purchasers’ equity interests, such as resulting from any founder share antidilution adjustment and any conversion of working capital loans into private placement warrants. See Item 1602(b)(6) of Regulation S-K. |

Response: In response to the Staff’s comment, the Company has revised the disclosure on pages 15, 16, 119 and 120 of the Registration Statement. The Company advises the Staff that because our founder shares are of the same class as the ordinary shares included in the units being sold in this offering, the founder shares are not subject to conversion rights in connection with a business combination, including any anti-dilution mechanisms related to the conversion.

| 6. | Please revise the table relating to transfer restrictions to also discuss the lock- up required by the underwriter. In this regard, we note your disclosure on page 184 regarding a release from a particular lock-up that would require the written consent of the underwriters. See