# EDGAR Filing Document

**Accession Number:** 0002081515
**File Stem:** 0001829126-26-005010
**Filing Date:** 2026-5
**Character Count:** 2153
**Document Hash:** db2cf867af314d94305036b8d8e79483
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-005010.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001829126-26-005010

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260512

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Berto Acquisition Corp. II
- **CENTRAL INDEX KEY:** 0002081515
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1180 N TOWN CENTER DR.
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144
- **BUSINESS PHONE:** 7027814313

**MAIL ADDRESS:**
- **STREET 1:** 1180 N TOWN CENTER DR.
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144

**Berto Acquisition Corp. II**

1180 North Town Center Drive, Suite 100

Las Vegas, Nevada 89144

May 12, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Real Estate & Construction

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Benjamin Holt

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| | |
|:---|:---|
| **Re:** | **Berto Acquisition Corp. II** |

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**Registration Statement on Form S-1 <br>Filed April 27, 2026, as amended <br>File No. 333-295343**

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Berto Acquisition Corp. II respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on May 14, 2026, or as soon thereafter as practicable.

Please call Guiying Ji of White & Case LLP at (212) 819-7873 to provide notice of the effectiveness of the Registration Statement.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Berto Acquisition Corp. II** | **Berto Acquisition Corp. II** |
| By: | /s/ Robert You |
| Name: | Robert You |
| Title: | President and Chief Financial Officer |

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cc: Joel L. Rubinstein, White & Case LLP