Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 312

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 312
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 our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2024.

New York, New York

February 10, 2025

<div align='center'>F-2

BERTO ACQUISITION CORP.

BALANCE SHEET

DECEMBER 31, 2024</div>

| Assets                                                                     
 Current assets:                                                            |     |   |          |   |
|:---------------------------------------------------------------------------|:----|:--|---------:|:--|
| Cash                                                                       |     | $ |   34,044 |   |
| Total current                                                              
 assets                                                                     |     |   |   34,044 |   |
| Deferred offering                                                          
 costs associated with proposed public offering                             |     |   |  400,000 |   |
| Total                                                                      
 Assets                                                                     |     | $ |  434,044 |   |
| Liabilities and                                                            
 Shareholders’ Deficit                                                      |     |   |          |   |
| Current liabilities:                                                       |     |   |          |   |
| Accounts payable                                                           |     | $ |  563,291 |   |
| Accrued expenses                                                           |     |   |  400,000 |   |
| Note payable                                                               
 - related party                                                            |     |   |   34,043 |   |
| Total                                                                      
 current liabilities                                                        |     |   |  997,334 |   |
| Commitments and                                                            
 Contingencies                                                              |     |   |          |   |
| Shareholders’                                                              
 Deficit                                                                    |     |   |          |   |
| Preference shares, $0.0001 par value;                                      
 5,000,000 shares authorized; none issued and outstanding                   |     |