Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 327

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 327
---
 (iv) | any other communication that is an offer in the offering made by the undersigned registrant to the purchaser. |

<div align='center'>II-4

SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in [●], State of [●] on the [●] day of [●], 2025.

| Berto Acquisition Corp. |        |              |
| By:                     |        |              |
|                         | Name:  | Harry L. You |
|                         | Title: | [●]          |

<div align='center'>POWER OF ATTORNEY</div>

Each of the undersigned, whose signature appears below, hereby constitutes and appoints Harry L. You [●] his or her true and lawful attorney-in-fact, with full power of substitution and resubstitution for him and in his name, place and stead, in any and all capacities to sign any and all amendments including post-effective amendments to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the SEC, hereby ratifying and confirming all that said attorney- in-fact or his substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

| Name         |     | Position |     | Date      |
|              |     | [●]      |     | [●], 2025 |
| Harry L. You |     |          |     |           |
|              |     | [●]      |     | [●], 2025 |
|              |     | [●]      |     | [●], 2025 |

<div align='center'>II-5

AUTHORIZED REPRESENTATIVE</div>

Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the undersigned has signed this registration statement, solely in its capacity as the duly authorized representative of Berto Acquisition Corp., in [●], State of [Nevada] on the [●] day of [●], 2025.

| By: |        |              |
|