Company: TACOW
Filing Date: 2025-03-21
Form Type: CORRESP
Source: 0001829126-25-001982
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: CORRESP
Chunk 0
---
| Attn: | Peter McPhun   
 Isaac Esquivel 
 Ruairi Regan   
 Dorrie Yale    |

Ladies and Gentlemen:

On behalf of our client, Berto Acquisition Corp., a Cayman Islands exempted company (the “ Company”), we are writing to submit the Company’s responses to the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “ Staff”) with respect to the above referenced Draft Registration Statement on Form S-1 submitted on February 10, 2025 (the “ Draft Registration Statement”), contained in the Staff’s letter dated March 8, 2025 (the “ Comment Letter”).

The Company has filed via EDGAR its Registration Statement on Form S-1 (the “ Registration Statement”), which reflects the Company’s responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below in bold and is followed by the Company’s response. All page references in the responses set forth below refer to page numbers in the Registration Statement. Capitalized terms used but not defined herein have the meanings set forth in the Registration Statement.

Draft Registration Statement on Form S-1

Cover Page

| 1. | We note your disclosure on page 24 that if you increase or decrease the size of the offering, you will effect a share dividend or share surrender to maintain the ownership of founder shares by your initial shareholders at 20% of the issued and outstanding shares upon the consummation of the offering. Please disclose that the anti-dilution adjustment to the founder shares may result in material dilution of the public shares, as required by Item 1602(a)(3) of Regulation S-K. |

Response: 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. The Company has revised the disclosure on the cover page for clarification.

Summary
Initial Business Combination, page 9

| 2. | We note that you may extend the date by which you must consummate your initial business combination. Please clarify whether there are any limitations on the number of extensions, including the number of times. Also, disclose the consequences to the sponsor of not completing an extension of this time period. See Item 1602(b)(4) of