Company: TACOW
Filing Date: 2025-03-21
Form Type: CORRESP
Source: 0001829126-25-001982
Chunk: 3

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: CORRESP
Chunk 3
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 of footnote 7 on page 93 that the $20,000 monthly payments for office space and other services will only be paid upon completion of the initial business combination and out of funds remaining outside of the Trust Account. We also note that such payments would total $480,000 over the course of your 24-month initial term, and that out of the amount outside of the trust account, you only have allotted $445,000 to cover miscellaneous expenses. Please revise as appropriate to clarify what happens to any remaining balance of such payments if there is an insufficient amount remaining outside of the trust account at the time of the closing of the initial business combination. In addition, to the extent applicable, please expand the penultimate paragraph on page 40, and elsewhere as appropriate, to discuss the conflict arising from your arrangement that the payments for office space and other services will be deferred and not payable until a closing of the business combination, and will only be paid out of funds remaining outside of the trust account. Also expand your disclosure in the fourth paragraph on page 151 to discuss these payments. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 42 and 148 of the Registration Statement. The Company also advises the Staff that it has changed the monthly payments for office space and other services from $20,000 to $15,000 and has revised the disclosure accordingly throughout the Registration Statement.

Risk Factors, page 46

| 11. | Please add risk factor disclosure about risks that may arise from the sponsor or a sponsor affiliate having the ability to remove itself as your sponsor before identifying a business combination, including through the unconditional ability to transfer the founder shares or all or any portion of its membership interests in the sponsor, whether through Class X units or Class Y units. Address the consequences of such removal to the company’s ability to consummate an initial business combination, including that any replacement sponsor could have difficulty finding a target. |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on page 75 of the Registration Statement.

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Dilution, page 97

| 12. | Your disclosure appears to reflect an assumption that no additional securities will be issued in connection with the conversion of any loans from your sponsor, its affiliates or your management team into warrants, in connection with the cashless exercise of any private placement warrants or in connection with additional financing sought to facilitate an initial business combination. If true, please expand your disclosure to address these