Company: TACOW
Filing Date: 2025-04-28
Form Type: CORRESP
Source: 0001829126-25-002981
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-04-28
Form: CORRESP
Chunk 0
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<div align='center'>Berto Acquisition Corp.

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144</div>

April 28, 2025

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Attn: | Peter McPhun |

Isaac Esquivel

Ruairi Regan

Dorrie Yale

| Re: | Berto Acquisition Corp. |

Registration Statement on Form S-1

Filed March 21, 2025, as amended

File No. 333-286023

Ladies and Gentlemen:

Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Berto Acquisition Corp. respectfully requests that the
effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington
D.C. time on April 29, 2025, or as soon thereafter as practicable.

Please call Joel L. Rubinstein
of White & Case LLP at (212) 819-7642 to provide notice of the effectiveness of the Registration Statement.

<div align='center'>[Signature Page Follows]</div>

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

cc: Joel L. Rubinstein, White & Case LLP