As filed with the U.S. Securities and Exchange Commission on April 14, 2025. Registration No. 333-286023 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 2 To FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 6770 99-4250815 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial (I.R.S. Employer 1180 North Town Center Drive, Su ...