Company: TACOW
Filing Date: 2025-04-09
Form Type: CORRESP
Source: 0001829126-25-002485
Chunk: 1

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: CORRESP
Chunk 1
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 shares by your initial shareholders at 20%, please revise the disclosure in this section to address the antidilution adjustment of the founder shares, as previously stated. |

: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 16 and 122 of the Amended Registration Statement.

| 3. | We note your revised disclosure that you expect that dMY Squared will have priority over you with respect to acquisition opportunities. However, we note that you continue to state that you do not believe that the fiduciary duties or contractual obligations of your officers or directors will materially affect your ability to complete an initial business combination. Please revise such statement to reflect such conflicts or otherwise reconcile your disclosures. |

:
The Company acknowledges the comments of the Staff and has revised the disclosure on pages 13, 40, 77, 119 and 151 of the Amended Registration
Statement.

| 4. | Please expand your disclosure in response to prior comment 12 to address each particular source of dilution including from the cashless exercise of any private placement warrants and from the anti-dilution adjustment to the founder shares. |

: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 84 and 102 of the Amended Registration Statement.

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Please do not hesitate to contact Joel Rubinstein at (212) 819-7642 of White & Case LLP with any questions or comments regarding this letter.

Sincerely,

/s/ White & Case LLP

White & Case LLP

| cc: | Harry You, Berto Acquisition Corp. |