Berto Acquisition Corp. functions as a special purpose acquisition company (SPAC), established as an exempted entity under Cayman Islands jurisdiction. Its core mission is to pursue and finalize business combinations, including mergers, equity exchanges, or asset purchases, with a pronounced focus on the technology, artificial intelligence, wellness, longevity, and aesthetics industries. The company successfully completed an expanded initial public offering (IPO) on May 1, 2025, which generated approximately $300.15 million in capital. Initially, each unit offered comprised one ordinary share and one-half of a redeemable warrant. Around June 5, 2025, these units were unbundled, allowing the ordinary shares and warrants to be traded separately on the market under the ticker symbols "TACO" and "TACOW," respectively. Each full warrant provides the holder with the right to purchase one ordinary share, exercisable at $10.50 per share during the first twelve months following the completion of an initial business combination, and at $11.50 per share thereafter.