Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired.

The audited financial statements of WTSB as of and for the year ended December 31, 2018, as well as the accompanying notes thereto, are filed as Exhibit 99.1 to this Form 8-K/A and are incorporated herein by reference. The unaudited financial statements of WTSB as of June 30, 2019 and for the six months ended June 30, 2019 and 2018 are filed as Exhibit 99.2 to this Form 8-K/A and are incorporated herein by reference.

(b) Pro Forma Financial Information.

The pro forma financial information required by Item 9.01 is filed as Exhibit 99.3 to this Form 8-K/A and is incorporated herein by reference. The unaudited pro forma combined condensed consolidated balance sheet as of June 30, 2019 and the unaudited pro forma combined condensed consolidated statements of income for the six months ended June 30, 2019 and the year ended December 31, 2018 give effect to the Company's completed acquisition of WTSB, as if such transaction had been completed as of January 1, 2018. The unaudited pro forma combined condensed consolidated financial information is presented for illustrative purposes only and does not reflect the benefits of expected cost savings or opportunities to earn additional revenue and, accordingly, does not attempt to predict or suggest future results. It also does not necessarily reflect what the historical results of the combined company would have been had the Company already acquired WTSB during these periods.

(d) Exhibits.





  23.1   Consent of Weaver and Tidwell, L.L.P.



  99.1   Audited financial statements of West Texas State Bank as of and for the
         year ended December 31, 2018.



  99.2   Unaudited financial statements of West Texas State Bank as of June 30,
         2019 and for the six months ended June 30, 2019 and 2018.



  99.3   Unaudited pro forma combined condensed consolidated balance sheet of
         South Plains Financial, Inc. as of June 30, 2019 and unaudited pro forma
         combined condensed consolidated statements of income of South Plains
         Financial, Inc. for the six months ended June 30, 2019 and the year
         ended December 31, 2018.

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