# EDGAR Filing Document

**Accession Number:** 0001163668
**File Stem:** 0001140361-26-005502
**Filing Date:** 2026-2
**Character Count:** 2706
**Document Hash:** f6c26d016bef5ca819db45d798189166
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-005502.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001140361-26-005502

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SOUTH PLAINS FINANCIAL, INC.
- **CENTRAL INDEX KEY:** 0001163668
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5219 CITY BANK PARKWAY
- **CITY:** LUBBOCK
- **STATE:** TX
- **ZIP:** 79407-3544
- **BUSINESS PHONE:** 806-792-7101

**MAIL ADDRESS:**
- **STREET 1:** 5219 CITY BANK PARKWAY
- **CITY:** LUBBOCK
- **STATE:** TX
- **ZIP:** 79407-3544

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SOUTH PLAINS FINANCIAL INC
- **DATE OF NAME CHANGE:** 20011214

![](ny20060489x3_correspimg01.jpg)

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

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| | |
|:---|:---|
| **Re:** | **South Plains Financial, Inc.**<br> **Registration Statement on Form S-4**<br> **Filed January 30, 2026**<br> **File No. 333-293068**<br> **Request for Acceleration of Effectiveness** <br>|

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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.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| SOUTH PLAINS FINANCIAL, INC. | SOUTH PLAINS FINANCIAL, INC. |
| By: | /s/ Curtis C. Griffith |
| Name: | Curtis C. Griffith |
| Title: | Chairman and Chief Executive Officer |

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cc: Heather A. Eastep, Hunton Andrews Kurth LLP Curtis C. Griffith, South Plains Financial, Inc.

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