SEC Comment Letter for SOUTH PLAINS FINANCIAL, (SPFI) — Feb 10, 2026
SOUTH PLAINS FINANCIAL, INC.
Date: Feb. 10, 2026 · CIK: 0001163668 · Accession: 0000000000-26-001402
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293068
Letter
Re: South Plains Financial, Inc. Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293068 Dear Curtis C. Griffith:
February 10, 2026
Curtis C. Griffith Chief Executive Officer South Plains Financial, Inc. 5219 City Bank Parkway Lubbock, TX
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Heather Eastep, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 10, 2026 Curtis C. Griffith Chief Executive Officer South Plains Financial, Inc. 5219 City Bank Parkway Lubbock, TX Re: South Plains Financial, Inc. Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293068 Dear Curtis C. Griffith: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Heather Eastep, Esq. </TEXT> </DOCUMENT>