Company: TACOW
Filing Date: 2025-06-12
Form Type: 10-Q
Source: 0001829126-25-004454
Chunk: 42

Company: Berto Acquisition Corp.
Filing Date: 2025-06-12
Form: 10-Q
Item: Part I, Item 1
Chunk 42
---
 Principal Financial and Accounting Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes Oxley Act of 2002.

            32.1**
             
            Certification of Principal Executive Officer and Principal Financial and Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.

            101.INS*
             
            Inline
            XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded
            within the Inline XBRL document)

            101.SCH*
             
            Inline
            XBRL Taxonomy Extension Schema Document

            101.CAL*
             
            Inline
            XBRL Taxonomy Extension Calculation Linkbase Document

            101.DEF*
             
            Inline
            XBRL Taxonomy Extension Definition Linkbase Document

            101.LAB*
             
            Inline
            XBRL Taxonomy Extension Label Linkbase Document

            101.PRE*
             
            Inline
            XBRL Taxonomy Extension Presentation Linkbase Document

            104
             
            Cover
            Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

            *
            Filed
            herewith.

            **
            These
            certifications are furnished to the SEC pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and are deemed not
            filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall they be deemed incorporated
            by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference
            in such filing.

27

PART
III. SIGNATURES

Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

    Date: June 12, 2025
    By:
    /s/
    Harry L. You

    Name:  
    Harry L. You

    Title: 
    Executive Chairman and Interim Chief Financial Officer

    (Principal
    Executive Officer and
    Principal
    Financial and Accounting Officer)

28