Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 341

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 341
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| (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 21 day of March, 2025.

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

<div align='center'>POWER OF ATTORNEY</div>

Each of the undersigned, whose
signature appears below, hereby constitutes and appoints Harry L. You his or her true and lawful attorney-in-fact, with full power of
substitution and resubstitution for him and in his name, place and stead, in any and all capacities to sign any and all amendments including
post-effective amendments to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the SEC, hereby ratifying and confirming all that said attorney- in-fact or his substitute, each acting alone, may lawfully
do or cause to be done by virtue thereof.

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           
 March 21, 202