Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 0
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<div align='center'>As filed with the U.S. Securities and Exchange Commission on April 17, 2025.</div>

Registration No. 333-286023

<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Amendment No. 3

To

FORM S-1

REGISTRATION STATEMENT UNDER

THE SECURITIES ACT OF 1933

BERTO ACQUISITION CORP.

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

| Cayman                         
 Islands                        |     |                         6770 |     | 99-4250815       |
| (State or other jurisdiction   
 of                             
 incorporation or organization) |     | -Primary Standard Industrial 
               Classification 
                  Code Number |     | -I.R.S. Employer 
 Identification   
 Number           |

<div align='center'>1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144
Tel: (702) 781-4313

(Address, including zip code, and telephone number,
including area code, of registrant’s principal executive offices)

Harry L. You

Executive Chairman and Interim Chief Financial Officer

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144

Tel: (702) 781-4313

(Name, address, including zip code, and telephone
number, including area code, of agent for service)</div>

|                     |     | Copies to:           |     |                     |
| Joel                
 L. Rubinstein       
 White & Case        
 LLP                 
 1221 Avenue of the  
 Americas            
 New York, NY 10020  
 Tel: (212) 819-8200 |     | Cynthia              
 Anandajayasekeram    
 Ogier (Cayman) LLP   
 89 Nexus Way, Camana 
 Bay,                 
 Grand Cayman, Cayman 
 Islands              
 KY1-9009             
 Tel: (345) 949-9876  |     | Mitchell            
 S. Nussbaum         
 David J. Levine     
 Loeb & Loeb LLP     
 345 Park Avenue     
 New York, NY 10154  
 Tel: (212) 407-4000 |

Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.

If any of the securities being
registered on this Form are to be offered on a delayed