SEC Comment Letter 0000000000-24-008482 to SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668) (SPFI)
SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668)
Date: July 26, 2024 · CIK: 0001163668 · Accession: 0000000000-24-008482
AI Filing Summary & Sentiment
File numbers found in text: 001-38895
Letter
July 26, 2024 Steven B. Crockett Chief Financial Officer South Plains Financial, Inc. 5219 City Bank Parkway Lubbock, TX 79407 Re:South Plains Financial, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-38895 Dear Steven B. Crockett: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance
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July 26, 2024
Steven B. Crockett
Chief Financial Officer
South Plains Financial, Inc.
5219 City Bank Parkway
Lubbock, TX 79407
Re:South Plains Financial, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38895
Dear Steven B. Crockett:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance