Company: TACOW
Filing Date: 2025-04-29
Form Type: S-1MEF
Source: 0001829126-25-003066
Chunk: 3

Company: Berto Acquisition Corp.
Filing Date: 2025-04-29
Form: S-1MEF
Chunk 3
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Cayman) LLP (included in Exhibit 5.2).                 |
| 107     |     | Filing Fee Table.                                                        |

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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 Las Vegas, Nevada, on the 29 day of April, 2025.

| BERTO ACQUISITION CORP. |                  |                                                        |
| By:                     | /s/ Harry L. You |                                                        |
|                         | Name:            | Harry L. You                                           |
|                         | Title:           | Executive Chairman and Interim Chief Financial Officer |

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             
 /s/ Harry L. You |     | Position                                                                    
 Executive Chairman of the Board and Interim Chief Financial Officer         |     | Date           
 April 29, 2025 |
|:-----------------|:----|:----------------------------------------------------------------------------|:----|:---------------|
| Harry L. You     |     | -Principal Executive Officer and Principal Financial and Accounting Officer |     |                |

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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 Las Vegas, Nevada, on the 29 day of April, 2025.

| By:    | /s/ Harry L. You                                       |
| Name:  | Harry L. You                                           |
| Title: | Executive Chairman and Interim Chief Financial Officer |

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