Company: SPEG
Filing Date: 2025-06-26
Form Type: S-1/A
Source: 0001213900-25-058468
Chunk: 318

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-06-26
Form: S-1/A
Chunk 318
---
 branch profits tax at a 30% rate or a lower applicable tax treaty rate. As described under “ U.S. Holders — Acquisition of Class A Ordinary Shares Pursuant to Public Rights,” the tax consequences of an acquisition of our Class A ordinary shares pursuant to public rights are unclear and will depend on the tax treatment of any initial business combination. In addition, the tax treatment of a right that expires worthless is unclear. Accordingly, Non -U.S. Holders should consult their tax advisors regarding the tax consequences of an acquisition of Class A ordinary shares pursuant to public rights and the consequences of any initial business combination and the tax treatment of any losses that result if the public rights expire worthless. Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our Class A ordinary shares or public rights may be subject to information reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. A Non -U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. Holders are urged to consult their own tax advisors regarding the application of backup withholding and the availability of and procedure for obtaining an exemption from backup withholding in their particular circumstances. 195

Underwriting Roth Capital Partners, LLC (“ Roth”) is acting as representative of the underwriters named below. Subject to the terms and conditions of the underwriting agreement dated [•], 2025, each underwriter named below has severally agreed to purchase, and we have agreed to sell to such underwriter, the number of units set forth opposite the underwriter’s name.

| Underwriter                |     |  Number of 
      Units |
| Roth Capital Partners, LLC |     | 10,000,000 |
| Total                      |     | 10,000,000 |

The underwriting agreement provides that the obligations of the under