CORRESP Filing
Berto Acquisition Corp.
Date: April 28, 2025 · CIK: 0002033122 · Accession: 0001829126-25-002981
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286023
Letter
Berto Acquisition Corp.
1180 North Town Center Drive, Suite 100
Las Vegas, Nevada 89144
April 28, 2025
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Peter McPhun
Isaac Esquivel
Ruairi Regan
Dorrie Yale
Re: Berto Acquisition Corp.
Registration Statement on Form S-1
Filed March 21, 2025, as amended
File No. 333-286023
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Berto Acquisition Corp. 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 April 29, 2025, or as soon thereafter as practicable.
Please call Joel L. Rubinstein of White & Case LLP at (212) 819-7642 to provide notice of the effectiveness of the Registration Statement.
[ Signature Page Follows ]
Very truly yours,
Berto Acquisition Corp.
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CORRESP 1 filename1.htm Berto Acquisition Corp. 1180 North Town Center Drive, Suite 100 Las Vegas, Nevada 89144 April 28, 2025 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn: Peter McPhun Isaac Esquivel Ruairi Regan Dorrie Yale Re: Berto Acquisition Corp. Registration Statement on Form S-1 Filed March 21, 2025, as amended File No. 333-286023 Ladies and Gentlemen: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Berto Acquisition Corp. 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 April 29, 2025, or as soon thereafter as practicable. Please call Joel L. Rubinstein of White & Case LLP at (212) 819-7642 to provide notice of the effectiveness of the Registration Statement. [ Signature Page Follows ] Very truly yours, Berto Acquisition Corp. By: /s/ Harry L. You Name: Harry L. You Title: Executive Chairman and Interim Chief Financial Officer cc: Joel L. Rubinstein, White & Case LLP