# EDGAR Filing Document

**Accession Number:** 0002028735
**File Stem:** 0001213900-25-062787
**Filing Date:** 2025-7
**Character Count:** 2613
**Document Hash:** a3319ee5ce3f5a7bb57774b8720df58d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-062787.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-062787

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250710

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Silver Pegasus Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002028735
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2445 AUGUSTINE DRIVE
- **STREET 2:** SUITES 150
- **CITY:** SANTA CLARA
- **STATE:** CA
- **ZIP:** 95054
- **BUSINESS PHONE:** 408-734-6022

**MAIL ADDRESS:**
- **STREET 1:** 2445 AUGUSTINE DRIVE
- **STREET 2:** SUITES 150
- **CITY:** SANTA CLARA
- **STATE:** CA
- **ZIP:** 95054

**ROTH CAPITAL PARTNERS, LLC** 

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

July 10, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Silver Pegasus Acquisition Corp.** |

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**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**

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| | |
|:---|:---|
| By: | <u>/s/ Aaron Gurewitz</u> |
| Name: | Aaron Gurewitz |
| Title: | President and Head of Investment Banking |

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As Representative of the several underwriters