Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 2

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 2
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 any jurisdiction where the offer or sale is not permitted.

<div align='center'>SUBJECT TO COMPLETION, DATED MARCH 21, 2025

PRELIMINARY PROSPECTUS

$250,000,000

Berto Acquisition Corp.

25,000,000 Units</div>

Berto Acquisition Corp. is a
blank check company incorporated as a Cayman Islands exempted company whose business purpose is to effect a merger, share exchange, asset
acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to as our initial
business combination. We will have 24 months from the closing of this offering to complete our initial business combination (the “completion
window”). We have not selected any specific business combination target and we have not, nor has anyone on our behalf, engaged
in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial business combination
with us. However, members of our management team had been actively in discussions with potential business combination partners in their
capacity as officers and directors of Coliseum Acquisition Corp. (which consummated its initial business combination in December 2024)
(“Coliseum”), dMY Squared Technology Group, Inc. (which entered into a non-binding letter of intent for a potential business
combination on February 26, 2025) (“dMY Squared”), dMY Technology Group, Inc. VI (which liquidated in April 2023 without
completing a business combination) (“dMY VI”), dMY Technology Group, Inc. IV (which consummated its initial business combination
in December 2021) (“dMY IV”), dMY Technology Group, Inc. III (which consummated its initial business combination in
October 2021) (“dMY III”), dMY Technology Group, Inc. II (which consummated its initial business combination in April 2021)
(“dMY II”), dMY Technology Group, Inc. (which consummated its initial business combination in December 2020) (“dMY
I”, and together with dMY II, dMY III, dMY IV, dMY VI, and dMY Squared, “dMY SPACs”), and GTY Technology Holdings Inc.
(which consummated its initial business combination in February 2019) (“GTY”), and we may pursue business combination
partners that had previously been in discussions with the management teams