Company: TACOW
Filing Date: 2025-03-21
Form Type: CORRESP
Source: 0001829126-25-001982
Chunk: 4

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: CORRESP
Chunk 4
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 assumptions and highlight that you may need to issue additional securities as you may seek an initial business combination with a target company with an enterprise value greater than the net proceeds of the offering and the sale of private placement warrants, as stated on page 11 of your prospectus. Also, address the anti- dilution adjustment to the founder shares. See Item 1602(c) of Regulation S-K. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 83, 101 and 105 of the Registration Statement.

Our Sponsor, page 115

| 13. | Please disclose any circumstances under which the sponsor may surrender or cancel shares in connection with a de-SPAC transaction, such as in connection with a PIPE financing or earnout provision. See Item 1603(a)(6) of Regulation S-K. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 18 and 122 of the Registration Statement.

Management, page 138

| 14. | Please reconcile the disclosure in this section, which refers to potential payments of consulting, success or finder fees to your independent directors, advisors, or their respective affiliates in connection with the consummation of our initial business combination, with the disclosure elsewhere including on page 40 which indicates you may pay your sponsor or a member of your management team a finder’s fee, advisory fee, consulting fee or success fee. Also, please revise your compensation disclosure on pages 15 and 116 to address these additional fees, as applicable. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 15, 38, 42, 119, 143, 148, 155 and F-15 of the Registration Statement to reconcile the disclosure and address these fees.

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Please do not hesitate to contact Joel Rubinstein at (212) 819-7642 of White & Case LLP with any questions or comments regarding this letter.

| Sincerely,           |
| /s/ White & Case LLP |
| White & Case LLP     |

| cc: | Harry L. You, Berto Acquisition Corp. |

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