SEC Company Response from SOUTH PLAINS FINANCIAL, (SPFI) — Feb 13, 2026
SOUTH PLAINS FINANCIAL, INC.
Date: Feb. 13, 2026 · CIK: 0001163668 · Accession: 0001140361-26-005502
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293068
Letter
Re:
February 13, 2026
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Ms. Aisha Adegbuyi, Attorney Advisor
South Plains Financial, Inc.
Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293068 Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), South Plains Financial, Inc., a Texas corporation (the “Registrant”), hereby requests acceleration by the U.S. Securities and Exchange Commission of the effective date of the above-captioned Registration Statement on Form S-4, as amended (the “Registration Statement”). The Registrant respectfully requests that the Registration Statement become effective under the Securities Act as of 4:00 p.m., Eastern Time, on Wednesday, February 18, 2026, or as soon thereafter as practicable.
Please contact Heather A. Eastep of Hunton Andrews Kurth LLP, the Registrant’s counsel, at (202) 955-1954 with any questions you may have concerning this request. In addition, please notify Mrs. Eastep when this request for acceleration has been granted.
Thank you for your assistance in this matter.
Sincerely,
SOUTH PLAINS FINANCIAL, INC.
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CORRESP 1 filename1.htm February 13, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Ms. Aisha Adegbuyi, Attorney Advisor Re: South Plains Financial, Inc. Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293068 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), South Plains Financial, Inc., a Texas corporation (the “Registrant”), hereby requests acceleration by the U.S. Securities and Exchange Commission of the effective date of the above-captioned Registration Statement on Form S-4, as amended (the “Registration Statement”). The Registrant respectfully requests that the Registration Statement become effective under the Securities Act as of 4:00 p.m., Eastern Time, on Wednesday, February 18, 2026, or as soon thereafter as practicable. Please contact Heather A. Eastep of Hunton Andrews Kurth LLP, the Registrant’s counsel, at (202) 955-1954 with any questions you may have concerning this request. In addition, please notify Mrs. Eastep when this request for acceleration has been granted. Thank you for your assistance in this matter. Sincerely, SOUTH PLAINS FINANCIAL, INC. By: /s/ Curtis C. Griffith Name: Curtis C. Griffith Title: Chairman and Chief Executive Officer cc: Heather A. Eastep, Hunton Andrews Kurth LLP Curtis C. Griffith, South Plains Financial, Inc.