Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 343

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 343
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 the registration statement or made in any such document immediately prior to such date of first use.                          |

| (4) | For the purpose of determining liability of a registrant under                                                                       
 the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes     
 that in a primary offering of securities of an undersigned registrant pursuant to this registration statement, regardless of the     
 underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means   
 of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer 
 or sell such securities to such purchaser:                                                                                           |

| (i) | any preliminary prospectus or prospectus of the undersigned                    
 registrant relating to the offering required to be filed pursuant to Rule 424; |

| (ii) | any free writing prospectus relating to the offering prepared                                      
 by or on behalf of the undersigned registrant or used or referred to by an undersigned registrant; |

| (iii) | the portion of any other free writing prospectus relating                                                                          
 to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the 
 undersigned registrant; and                                                                                                        |

| (iv) | any other communication that is an offer in the offering made 
 by the undersigned registrant to the purchaser.               |

<div align='center'>II-4

SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Las Vegas, State of Nevada on the 8 day of April, 2025.

| Berto Acquisition Corp. |                  |                                                        |
| By:                     | /s/ Harry L. You |                                                        |
|                         | Name:            | Harry L. You                                           |
|                         | Title:           | Executive Chairman and Interim Chief Financial Officer |

Pursuant to the requirements
of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities
and on the dates indicated.

| Name             
 /s/ Harry L. You |     | Position                                                                    
 Executive Chairman of the Board and Interim Chief Financial Officer         |     | Date          
 April 8,