Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 0
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<div align='center'>As confidentially submitted to the U.S. Securities and Exchange Commission on February 10, 2025.
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.</div>

Registration No. 333-[●]

<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-1

REGISTRATION STATEMENT UNDER

THE SECURITIES ACT OF 1933

BERTO ACQUISITION CORP.

(Exact name of registrant as specified in its charter)</div>

| Cayman Islands                  |     |                         6770 |     | 99-4250815            |
| (State or other jurisdiction of 
 incorporation or organization)  |     | -Primary Standard Industrial 
   Classification Code Number |     | -I.R.S. Employer      
 Identification Number |

<div align='center'>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

Executive Director

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)</div>

|                             |     | 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 
 KY1-9009                     
 Tel: (345) 949-9876          |     | Mitchell S. Nussbaum 
 David J. Levine      
 Loeb & Loeb LLP      
 345 Park Avenue      
 New York, NY 10154   
 Tel: (212) 407-4000  |

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