Company: SPEG
Filing Date: 2025-06-26
Form Type: CORRESP
Source: 0001213900-25-058478
Chunk: 1

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-06-26
Form: CORRESP
Chunk 1
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 at the $11.50 price point. |

Response: In response to the Staff’s
comment, the Company has revised the disclosure on the cover and page 174 of the Amendment.

<div align='center'>Los Angeles New York Chicago Nashville Washington,
DC San Francisco Beijing Hong Kong www.loeb.com</div>

For the United States offices, a limited liability partnership including
professional corporations. For Hong Kong office, a limited liability partnership.

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   |