Company: TACOW
Filing Date: 2025-04-28
Form Type: 8-A12B
Source: 0001829126-25-002993
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-04-28
Form: 8-A12B
Chunk 0
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<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-A

FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES

PURSUANT TO SECTION 12(b) OR 12(g) OF THE

SECURITIES EXCHANGE ACT OF 1934

Berto Acquisition Corp.

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

| Cayman Islands          |     | 99-4250815         |
| (State of incorporation 
 or organization)        |     | -I.R.S. Employer   
 Identification No. |

| 1180 North Town Center Drive, Suite 100               
 Las Vegas, Nevada 89144                               |
| (Address of Principal Executive Offices and Zip Code) |

Securities to be registered pursuant to Section 12(b) of the Act:

| Title of each class to be so registered                       |     | Name of each exchange on which each class is to be registered |
| Ordinary shares, par value $0.0001 per share                  |     | The Nasdaq Stock Market LLC                                   |
| Units consisting of one (1) ordinary share, par value         
 $0.0001 per share, and one-half of one (1) redeemable warrant |     | The Nasdaq Stock Market LLC                                   |
| Warrants entitling the holder to purchase one (1)             
 ordinary share, par value $0.0001 per share                   |     | The Nasdaq Stock Market LLC                                   |

If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c) or (e), check the following box. ☒

If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d) or (e), check the following box. ☐

If this form relates to the registration of a class of securities concurrently with a Regulation A offering, check the following box. ☐

Securities Act registration statement or Regulation A offering statement file number to which this form relates: 333-286023

Securities to be registered pursuant to Section 12(g) of the Act: N/A

Item 1. Description of Registrant’s Securities to be Registered.

The securities to be registered hereby are (i) the ordinary shares, par value $0.000