Company: SPEG
Filing Date: 2025-07-10
Form Type: CORRESP
Source: 0001213900-25-062787
Chunk: 0

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-07-10
Form: CORRESP
Chunk 0
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<div align='center'>ROTH CAPITAL PARTNERS, LLC

888 San Clemente Dr.
Newport Beach CA, 92660</div>

July 10, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Silver Pegasus Acquisition 
 Corp.                      |

Registration Statement on Form S-1

File No. 333-284395

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for itself and the other several underwriters,
hereby joins in the request of Silver Pegasus Acquisition Corp. that the effective date of the above-referenced Registration Statement
be accelerated so as to permit it to become effective at 4:30 p.m. Eastern time on Monday, July 14, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and
Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is
reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and
will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

| Very truly yours, |

| ROTH CAPITAL PARTNERS, LLC |

| By:    | /s/ Aaron Gurewitz                       |
| Name:  | Aaron Gurewitz                           |
| Title: | President and Head of Investment Banking |

| As Representative of the several underwriters |