# EDGAR Filing Document

**Accession Number:** 0001163668
**File Stem:** 0000000000-26-001402
**Filing Date:** 2026-2
**Character Count:** 2271
**Document Hash:** 9e0f7856e007904d2790767d54619845
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001402.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0000000000-26-001402

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260210

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-293068

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-26-002859

## Text-Extract

```

                                                           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.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._