Company: SPEG
Filing Date: 2025-01-21
Form Type: CORRESP
Source: 0001213900-25-005100
Chunk: 6

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-01-21
Form: CORRESP
Chunk 6
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 well as the amount of their interests. See Item 1603(a)(7) of Regulation S-K.

Response: The Company has
revised the disclosure in the S-1 to address the Staff’s comment. Please see page 144 of the S-1.

Restrictions on Transfers of Founder Shares and Private Placement Warrants, page 136

20. Please revise to provide the disclosure in this section in tabular format. Please revise the disclosure in this section to also disclose the lock-up agreement with the underwriter, as discussed on page 173. Please also disclose the certain limited exceptions to these transfer restrictions of the founder shares and the membership interests of the Sponsor, as referenced on page 144. See Item 1603(a)(9) of Regulation S-K.

Response: The Company revised
the disclosure in the S-1 to address the Staff’s comment. Please see page 146 of the S-1.

21. Please revise to disclose whether the non-managing sponsor investors’ membership interest units are subject to any transfer restrictions, such as a lock up agreement. We note your disclosure on page 16 that except in limited circumstances, no member of the sponsor (including the non-managing sponsor investors) may transfer all or any portion of its membership interests in the sponsor. We also note your cross-reference to more information in this section. However, such disclosure does not appear to address the non- managing sponsor investors’ membership interest units in the sponsor.

Response: The Company revised
the disclosure in the S-1 to address the Staff’s comment. Please see page 149 of the S-1.

Signatures, page II-5

22. Please include signature lines for the principal financial officer, principal accounting officer or controller and a majority of the directors. See Instructions to Signatures on Form S-1.

Response: The Company revised
the signature page of the S-1 to address the Staff’s comment.

Please contact Giovanni Caruso at (212) 407-4066 or myself at (212) 407-4043 with any questions.

Sincerely,

| /s/            
 Julia Aryeh    |
| Julia Aryeh    |
| Senior Counsel |

| cc: | Giovanni 
 Caruso   |

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