Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 344

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 344
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 of Nevada on the 17 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 17, 2025 |
|:-----------------|:----|:----------------------------------------------------------------------------|:----|:---------------|
| Harry L. You     |     | -Principal Executive Officer and Principal Financial and Accounting Officer |     |                |

<div align='center'>II-5

AUTHORIZED REPRESENTATIVE</div>

Pursuant to the requirements
of Section 6(a) of the Securities Act of 1933, the undersigned has signed this registration statement, solely in its capacity as
the duly authorized representative of Berto Acquisition Corp., in Las Vegas, State of Nevada on the 17 day of April, 2025.

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

<div align='center'>II-6</div>