United States securities and exchange commission logo

                          November 13, 2020

       Curtis C. Griffith
       Chief Executive Officer
       South Plains Financial, Inc.
       5219 City Bank Parkway
       Lubbock, TX 79407

                                                        Re: South Plains
Financial, Inc.
Statement on Form S-4
                                                            Filed November 12,
                                                            File No. 333-250021

       Dear Mr. Griffith:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Tonya K.
Aldave at (202) 551-3601 with any questions.


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Heather Eastep, Esq.