SEC Comment Letter 0000000000-24-011368 to SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668) (SPFI)
SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668)
Date: Oct. 8, 2024 · CIK: 0001163668 · Accession: 0000000000-24-011368
AI Filing Summary & Sentiment
File numbers found in text: 333-282422
Letter
October 8, 2024 Steven B. Crockett Chief Financial Officer South Plains Financial, Inc. 5219 City Bank Parkway Lubbock, Texas 76407 Re:South Plains Financial, Inc. Registration Statement on Form S-3 Filed September 30, 2024 File No. 333-282422 Dear Steven B. Crockett: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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October 8, 2024
Steven B. Crockett
Chief Financial Officer
South Plains Financial, Inc.
5219 City Bank Parkway
Lubbock, Texas 76407
Re:South Plains Financial, Inc.
Registration Statement on Form S-3
Filed September 30, 2024
File No. 333-282422
Dear Steven B. Crockett:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance