SEC Comment Letter 0000000000-23-008556 to Central Plains Bancshares, Inc. (CPBI) (CIK 0001979332) (CPBI)
Central Plains Bancshares, Inc. (CPBI) (CIK 0001979332)
Date: Aug. 7, 2023 · CIK: 0001979332 · Accession: 0000000000-23-008556
AI Filing Summary & Sentiment
File numbers found in text: 333-272636
Letter
United States securities and exchange commission logo August 7, 2023 Steven D. Kunzman President and CEO Central Plains Bancshares, Inc. 221 South Locust Street Grand Island, Nebraska 68801 Re:Central Plains Bancshares, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed July 25, 2023 File No. 333-272636 Dear Steven D. Kunzman: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 11, 2023 letter. Amendment No. 1 to Form S-1 filed July 25, 2023 Exhibits 1.Please also include a legal opinion on the participation interests.
FirstName LastNameSteven D. Kunzman Comapany NameCentral Plains Bancshares, Inc. August 7, 2023 Page 2 FirstName LastName Steven D. Kunzman Central Plains Bancshares, Inc. August 7, 2023 Page 2 You may contact Michael Volley at 202-551-3437 or Amit Pande at 202-551-3423 if you have questions regarding comments on the financial statements and related matters. Please contact Madeleine Mateo at 202-551-3465 or Susan Block at 202-551-3210 with any other questions. Sincerely, Division of Corporation Finance Office of Finance cc: Ned Quint, Esq.
Show Raw Text
United States securities and exchange commission logo
August 7, 2023
Steven D. Kunzman
President and CEO
Central Plains Bancshares, Inc.
221 South Locust Street
Grand Island, Nebraska 68801
Re:Central Plains Bancshares, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed July 25, 2023
File No. 333-272636
Dear Steven D. Kunzman:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our July 11, 2023 letter.
Amendment No. 1 to Form S-1 filed July 25, 2023
Exhibits
1.Please also include a legal opinion on the participation interests.
FirstName LastNameSteven D. Kunzman
Comapany NameCentral Plains Bancshares, Inc.
August 7, 2023 Page 2
FirstName LastName
Steven D. Kunzman
Central Plains Bancshares, Inc.
August 7, 2023
Page 2
You may contact Michael Volley at 202-551-3437 or Amit Pande at 202-551-3423 if you
have questions regarding comments on the financial statements and related matters. Please
contact Madeleine Mateo at 202-551-3465 or Susan Block at 202-551-3210 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Ned Quint, Esq.