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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
First BanCorp.:
We consent to the incorporation by reference in Registration Statements on Form S-3 (No. 333-209516) and on Form S-8 (Nos. 333-212157, 333-181178, 333-155764, 333-106661, and 333-106656) of First BanCorp. of our report dated March 2, 2020, relating to the financial statements and effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K.
/s/ Crowe, LLP
New York, New York
March 2, 2020