Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 2

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 2
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 not soliciting an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.

<div align='center'>SUBJECT TO COMPLETION, DATED APRIL 17, 2025

PRELIMINARY PROSPECTUS

$250,000,000

Berto Acquisition Corp.

25,000,000 Units</div>

Berto Acquisition Corp.
is a blank check company incorporated as a Cayman Islands exempted company whose business purpose is to effect a merger, share exchange,
asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to as our
initial business combination. We will have 24 months from the closing of this offering to complete our initial business combination (the
“completion window”). We have not selected any specific business combination target and we have not, nor has anyone on our
behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial
business combination with us. However, members of our management team had been actively in discussions with potential business combination
partners in their capacity as officers and directors of Coliseum Acquisition Corp. (which consummated its initial business combination
in December 2024) (“Coliseum”), dMY Squared Technology Group, Inc. (which announced on February 26, 2025 that it had
entered into a non-binding letter of intent for a potential business combination) (“dMY Squared”), dMY Technology Group,
Inc. VI (which liquidated in April 2023 without completing a business combination) (“dMY VI”), dMY Technology Group,
Inc. IV (which consummated its initial business combination in December 2021) (“dMY IV”), dMY Technology Group, Inc.
III (which consummated its initial business combination in October 2021) (“dMY III”), dMY Technology Group, Inc. II
(which consummated its initial business combination in April 2021) (“dMY II”), dMY Technology Group, Inc. (which consummated
its initial business combination in December 2020) (“dMY I”, and together with dMY II, dMY III, dMY IV, dMY VI, and
dMY Squared, “dMY SPACs”), and GTY Technology Holdings Inc. (which consummated its initial business combination in February 2019)
(“GTY”), and we may pursue business combination partners that had