# EDGAR Filing Document

**Accession Number:** 0002028735
**File Stem:** 0001213900-25-058478
**Filing Date:** 2025-6
**Character Count:** 3985
**Document Hash:** a95f4a3b067e29beaee720f9d1611de3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-058478.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-058478

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250626

**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

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| ![](image_001.jpg) | <br> **Julia Aryeh**<br> Senior Counsel<br>345 Park Avenue<br> New York, NY 10154 | <br>**Direct** 212.407.4043<br> **Main** 212.407.4000<br> **Fax** 212.407.4990<br> jaryeh@loeb.com |

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June 26, 2025

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Real Estate & Construction<br> 100 F Street, N.E.<br> Washington, DC 20549

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| Re: | **Silver Pegasus Acquisition Corp.**<br> **Amendment No.2 to Registration Statement on Form S-1**<br> **Filed June 20, 2025<br> File No. 333-284395** |

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**Attention: Howard Efron, Jennifer Monick, Pearlyne Paulemon and Pam Howell**

On behalf of our client, Silver Pegasus Acquisition Corp., a company organized under the laws of the Cayman Islands (the "**Company**"), we submit to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") this letter setting forth the responses to the comments contained in the Staff's letter dated June 25, 2025 on the Company's registration statement on Form S-1/A2 filed on June 20, 2025 (the "**Registration Statement**").

Concurrently with the submission of this letter, the Company is submitting its amendment to the Registration Statement on Form S-1/A3 (the "**Amendment**") and certain exhibits via EDGAR with the Commission.

The Staff's comments are repeated below in bold and are followed by the responses. We have included page references in the Amendment where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Amendment. In addition to addressing the Staff's comments, the Amendment has been updated to include additional founder shares issued to the Sponsor.

**<u>Amended Registration Statement on Form S-1 filed June 20, 2025</u>**

**<u>Cover Page</u>**

1. **We note the table on the cover page reflecting the number of shares that could be issued per Class B-2 warrant at different market prices. Please reconcile such information with the formula provided. It would appear that the number of shares that could be issued at the market prices provided are all fractions of a share. Please also clarify the market price below which it would be beneficial to class B-2 warrant holders to elect to exchange the warrants as opposed to exercise the warrants 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.

Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com

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,

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

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Cc: Giovanni Caruso