Company: TACOW
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001829126-25-002651
Chunk: 1

Company: Berto Acquisition Corp.
Filing Date: 2025-04-14
Form: CORRESP
Chunk 1
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 The Company acknowledges the comments of the Staff and has revised the disclosure on the cover page and pages 100-101 of the Second Amended Registration Statement.

| 2. | We note your revised disclosures elsewhere that 3,750,000 warrants will be issued to the underwriter representatives at the closing as additional compensation. Please update your disclosure here to discuss this information. Please also revise your tabular disclosure on page 194 to include such information. See Items 501(b)(8) and 508(e) of Regulation S-K. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on the cover page and page 194 of the Second Amended Registration Statement.

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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 You, Berto Acquisition Corp.