0001163668 2026-01-30 2026-01-30 0001163668 1 2026-01-30 2026-01-30 shares iso4217:USD pure S-4 S-4 South Plains Financial, Inc. false Equity Common stock, $1.00 par value per share true 2767808 76779689.46 0.0001381 10603.28 76779689.46 10603.28 0 0 10603.28 <table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(1)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Represents the maximum number of shares of South Plains Financial, Inc. (“SPFI”) common stock, par value $1.00 per share (“SPFI common stock”) to be issuable upon completion of the merger described herein. This number is based on the product of (a) an exchange ratio of 0.1925 shares of SPFI common stock for each share of BOH Holdings, Inc. (“BOH”) common stock, par value $1.00 per share (“BOH common stock”), and (b) an estimate of the maximum number of shares of BOH common stock issued and outstanding as of January 28, 2026 or issuable or expected to be exchanged in connection with the merger of SPFI and BOH, collectively equal to 2,767,808.</span> </div> </td> </tr> </table><table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(2)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Pursuant to Rules 457(c) and 457(f) promulgated under the Securities Act and solely for the purpose of calculating the registration fee, the proposed aggregate maximum offering price is the product of: (A) 14,378,219 (the maximum possible number of shares of BOH common stock which may be cancelled and exchanged in the merger, and (B) $5.34 (the book value of BOH common stock as of January 28, 2026, the latest practicable date prior to the date of the filing of this registration statement).</span> </div> </td> </tr> </table><table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(3)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Computed in accordance with Rule 457(f) under the Securities Act to be $10,603.28, which is equal to 0.00013810 multiplied by the proposed maximum aggregate offering price of $76,779,689.46.</span> </div> </td> </tr> </table> N/A 0001163668 EX-FILING FEES N/A