Company: TACOW
Filing Date: 2025-04-29
Form Type: S-1MEF
Source: 0001829126-25-003066
Chunk: 2

Company: Berto Acquisition Corp.
Filing Date: 2025-04-29
Form: S-1MEF
Chunk 2
---
 April 9, 2025, April 15, 2025 and April 18, 2025, and declared effective by the Securities and Exchange Commission on April 29, 2025.

This Registration Statement covers the registration of an additional 1,265,000 of the Registrant’s units, each consisting of one ordinary share and one-half of one redeemable warrant, including 165,000 units that may be purchased by the underwriters to cover over-allotments, if any.

The required opinions of counsel and related consents and accountant’s consent are attached hereto and filed herewith. Pursuant to Rule 462(b), the contents of the Prior Registration Statement, including the exhibits thereto, are incorporated by reference into this Registration Statement.

<div align='center'>1

CERTIFICATION</div>

The Registrant hereby certifies to the Securities and Exchange Commission that (1) it has instructed its bank to pay the filing fee set forth on Exhibit 107 to this Registration Statement by a wire transfer of such amount to the Commission’s account at U.S. Bank as soon as practicable (but no later than the close of business as of April 30, 2025), (2) it will not revoke such instructions, (3) it has sufficient funds in the relevant account to cover the amount of such filing fee and (4) it will confirm receipt of such instructions by its bank during regular business hours no later than April 30, 2025.

<div align='center'>2

PART II</div>

INFORMATION NOT REQUIRED IN PROSPECTUS

ITEM 16. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.

All exhibits filed with or incorporated by reference in Registration Statement No. 333-286023 are incorporated by reference into, and shall be deemed to be part of, this Registration Statement, except for the following, which are filed herewith:

| Exhibit 
 No.     |     | Description                                                              |
| 5.1     |     | Opinion of White & Case LLP.                                             |
| 5.2     |     | Opinion of Ogier (Cayman) LLP, Cayman Islands counsel to the Registrant. |
| 23.1    |     | Consent of WithumSmith+Brown, PC.                                        |
| 23.2    |     | Consent of White & Case LLP (included in Exhibit 5.1).                   |
| 23.3    |     | Consent of Ogier (