Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 339

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 339
---
 of WithumSmith+Brown,                                                                   
 PC.                                                                                             |
| 23.2*      |     | Consent of White & Case LLP (included in Exhibit 5.1).                                          |
| 23.3*      |     | Consent of Ogier (Cayman) LLP (included in Exhibit 5.2)                                         |
| 24.1       |     | Power of Attorney (included on signature page to the initial filing of this Registration        
 Statement).                                                                                     |
| 99.1*      |     | Form of Clawback Policy.                                                                        |
| 99.2       |     | Consent of Sam Lynn to be named as a director nominee.                                          |
| 107        |     | Filing Fee Table                                                                                |

| * | To be filed by amendment. |

(b) Financial Statements.
See page F-1 for an index to the financial statements and schedules included in the registration statement.

Item 17. Undertakings.

(a) The undersigned registrant
hereby undertakes to provide to the underwriters at the closing specified in the underwriting agreements, certificates in such denominations
and registered in such names as required by the underwriters to permit prompt delivery to each purchaser.

(b) Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling

<div align='center'>II-3</div>

person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to
a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act
and will be governed by the final adjudication of such issue.

(c) The undersigned registrant
hereby undertakes that:

| (1) | For purposes of determining any liability under the Securities                                                                           
 Act of