Company: TACOW
Filing Date: 2025-04-09
Form Type: CORRESP
Source: 0001829126-25-002485
Chunk: 0

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: CORRESP
Chunk 0
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| Attn: | Peter McPhun   
 Isaac Esquivel 
 Ruairi Regan   
 Dorrie Yale    |

| Re: | Berto Acquisition Corp.            
 Registration Statement on Form S-1 
 Submitted March 21, 2025           
 File No. 333-286023                |

Ladies and Gentlemen:

On behalf of our client, Berto Acquisition Corp., a Cayman Islands exempted company (the “”), we are writing to submit the Company’s responses to the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “”) with respect to the above referenced Registration Statement on Form S-1 submitted on March 21, 2025 (the “”), contained in the Staff’s letter dated April 3, 2025 (the “”).

The Company has filed via EDGAR its Registration Statement on Form S-1/A (the “”), which reflects the Company’s responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below in bold and is followed by the Company’s response. All page references in the responses set forth below refer to page numbers in the Amended Registration Statement. Capitalized terms used but not defined herein have the meanings set forth in the Amended Registration Statement.

| 1. | We note your response and your revised disclosure on the cover page that the founder shares are identical to the shares being offered other than registration rights and transfer restrictions, but reissue prior comment 1. We note your disclosure on page 25 and on pages 154 and 157 continues to state that if you increase or decrease the size of the offering, you will effect a share dividend or share surrender to maintain the ownership of founder shares by your initial shareholders at 20% of the issued and outstanding shares upon the consummation of the offering. Please revise to disclose that the anti-dilution adjustment to the founder shares may result in material dilution of the public shares, as required by Item 1602(a)(3) of Regulation S-K. |

: The Company acknowledges the comments of the Staff and has revised the disclosure on the cover page and page 81 of the Amended Registration Statement.

| 2. | We note your response to comment 5; however, as noted in the comment above given your disclosure that if you increase or decrease the size of the offering, you will effect a share dividend or share surrender to maintain the ownership of founder