Company: TACOW
Filing Date: 2025-03-21
Form Type: CORRESP
Source: 0001829126-25-001982
Chunk: 2

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: CORRESP
Chunk 2
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 Item 1603(a)(9) of Regulation S-K. |

Response: The Company acknowledges the comment of the Staff and has revised the tables on pages 18 and 122 of the Registration Statement accordingly.

Proceeds to be held in the Trust Account, page 26

| 7. | Please reconcile the disclosure on page 101 that you may withdraw interest to pay your taxes and annual reporting fees with the disclosure in this section which references only taxes. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on page 104 of the Registration Statement.

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Conflicts of Interest, page 38

| 8. | It appears that dMY Squared Technology Group, Inc. may pursue an initial business combination target in any industry or geographic region. Where you disclose conflicts of interest throughout the filing, as applicable, please also disclose that dMY Squared Technology Group has not yet identified a target for a business combination. Therefore, there appears to be a material conflict of interest in seeking potential targets. See Item 1602(b)(7) and Item 1603(b) of Regulation S-K. Please revise to clarify how opportunities to acquire targets are allocated among SPACs and why you consider the two entities to have “different timelines” when both SPACs would be searching for a target at the same time following your offering. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 13, 40-41 and 117 of the Registration Statement. The Company advises the Staff that dMY Squared Technology Group has identified a target for its business combination in February 2025, after the Company’s filing of the Draft Registration Statement, and the Company has revised the disclosure throughout the Registration Statement accordingly.

| 9. | We note your disclosure that you do not believe that the fiduciary, contractual or other obligations or duties of your officers or directors will materially affect your ability to complete a business combination, based partially on the fact that you plan to focus the target search of the company in AI, as well as in the rapidly growing wellness, longevity and aesthetics areas. Please reconcile this disclosure with your disclosure on page 3 that you may pursue an initial business combination opportunity in any industry or sector. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 13, 40-41 and 117 of the Registration Statement.

| 10. | We note the last sentence