Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 317

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 317
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 based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (the “PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of 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

April 8, 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                                                           |