Company: SPEG
Filing Date: 2025-05-20
Form Type: CORRESP
Source: 0001213900-25-045975
Chunk: 1

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-05-20
Form: CORRESP
Chunk 1
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 www.loeb.com                                               
 For the United States offices, a limited liability partnership including           
 professional corporations. For Hong Kong office, a limited liability partnership.  |

Our Sponsor, page 3

| 2. | Please revise the table to include the anti-dilution rights associated with the founder shares and the payment of consulting, success        
 or finder fees or any other advisory fees as referenced on page 34 in connection with the consummation of your initial business combination, 
 as required by Item 1602(b)(4) of Regulation S-K.                                                                                            |

Response: In response to the Staff’s
comment, the Company has revised the disclosure on the cover and pages 3-4 of the Amendment.

Restrictions on Transfers of Founder Shares and Private Placement, page 146

| 3. | We partially reissue prior comment 20. Please revise the table in this section to include the transfer restrictions from the lock-up 
 agreement with the underwriter, as discussed on page 182.                                                                            |

Response: In response to the Staff’s
comment, the Company has revised the disclosure on the page 151 of the Amendment.

Signatures, page II-5

| 4. | We note your response to comment 22 and we reissue it in part. Please identify the principal accounting officer or controller. 
 See Instructions to Signatures of Form S-1.                                                                                    |

Response: In response to the Staff’s
comment, the Company has revised the signature page of the Amendment.

Should you have any questions about the responses
contained herein, please contact me by telephone at (212) 407-4043 (office) or via email at jaryeh@loeb.com.

Sincerely,

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

Cc: Giovanni Caruso