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. Registration Statement on Form S-4 Filed November 12, 2020 File No. 333-250021 Dear Mr. 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Heather Eastep, Esq.