<SEC-DOCUMENT>0001059262-18-000040-index.html : 20180802
<SEC-HEADER>0001059262-18-000040.hdr.sgml : 20180802
<ACCEPTANCE-DATETIME>20180802165437
ACCESSION NUMBER:		0001059262-18-000040
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20180802
DATE AS OF CHANGE:		20180802
EFFECTIVENESS DATE:		20180802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SP Plus Corp
		CENTRAL INDEX KEY:			0001059262
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTO RENTAL & LEASING (NO DRIVERS) [7510]
		IRS NUMBER:				161171179
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-226526
		FILM NUMBER:		18989090

	BUSINESS ADDRESS:	
		STREET 1:		200 E. RANDOLPH STREET
		STREET 2:		SUITE 7700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601-7702
		BUSINESS PHONE:		312-274-2000

	MAIL ADDRESS:	
		STREET 1:		200 E. RANDOLPH STREET
		STREET 2:		SUITE 7700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601-7702

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SP PLUS Corp
		DATE OF NAME CHANGE:	20131202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STANDARD PARKING CORP
		DATE OF NAME CHANGE:	20030506

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APCOA STANDARD PARKING INC /DE/
		DATE OF NAME CHANGE:	20011126
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>spplusforms-82018.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: spplusforms-82018.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit51opinionofrobertns.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: exhibit51opinionofrobertns.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit232consentofernstyo.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 3 - file: exhibit232consentofernstyo.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>splogoa12.jpg
<TEXT>
Document 4 - file: splogoa12.jpg

</DOCUMENT>
</SEC-DOCUMENT>