Company: SPEG
Filing Date: 2025-07-10
Form Type: CORRESP
Source: 0001213900-25-062785
Chunk: 0

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

2445 Augustine Dr., STE 150
Santa Clara, CA 95054</div>

July 10, 2025

VIA EDGAR & TELECOPY

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| RE: | Silver Pegasus Acquisition Corp. (the “Company”)     |
|     | Registration Statement on Form S-1                   |
|     | -File No. 333- 284395) (the “Registration Statement” |

Ladies and Gentlemen:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:30 p.m. on July 14, 2025, or as soon thereafter as practicable.

| Very truly yours,                |                    |                         |
| Silver Pegasus Acquisition Corp. |                    |                         |
| By:                              | /s/ Cesar Johnston |                         |
|                                  | Name:              | Cesar Johnston          |
|                                  | Title:             | Chief Executive Officer |