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Correspondence 0001140361-24-043217 from SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668) (SPFI)

SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668)
Date: Oct. 9, 2024 · CIK: 0001163668 · Accession: 0001140361-24-043217

AI Filing Summary & Sentiment

File numbers found in text: 333-282422

Date
October 9, 2024
Author
By
Form
CORRESP
Company
SOUTH PLAINS FINANCIAL, INC. (SPFI) (CIK 0001163668)

Letter

South Plains Financial, Inc.

5219 City Bank Parkway

Lubbock, Texas 79407

October 9, 2024

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: John Stickel

Re:

South Plains Financial, Inc.

Registration Statement on Form S-3 (File No. 333-282422)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), South Plains Financial, Inc., a Texas corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (File No. 333-282422) be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Eastern Time, on Monday, October 14, 2024 or as soon thereafter as practicable.

Please contact Nathaniel B. Jones of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (704) 378-4709 with any questions or comments. In addition, please notify Mr. Jones via telephone when this request for acceleration has been granted.

Thank you for your assistance in this matter.

Sincerely,
South Plains Financial, Inc.

Show Raw Text
CORRESP
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    South Plains Financial, Inc.

    5219 City Bank Parkway

    Lubbock, Texas 79407

    October 9, 2024

    Via EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F. Street, N.E.

    Washington, D.C. 20549

    Attention: John Stickel

              Re:

              South Plains Financial, Inc.

              Registration Statement on Form S-3 (File No. 333-282422)

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), South Plains Financial, Inc., a Texas corporation (the “Registrant”), hereby requests that the effective date for the
      above-referenced Registration Statement on Form S-3 (File No. 333-282422) be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Eastern Time, on Monday, October 14, 2024 or as soon thereafter as practicable.

    Please contact Nathaniel B. Jones of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (704) 378-4709 with any questions or comments.  In addition, please notify Mr. Jones via telephone when this request for
      acceleration has been granted.

    Thank you for your assistance in this matter.

          Sincerely,

            South Plains Financial, Inc.

          By:

            /s/ Steven B. Crockett

            Steven B. Crockett

            Chief Financial Officer and Treasurer

            cc:

          Nathaniel B. Jones, Hunton Andrews Kurth LLP