1
EXHIBIT 23.1
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
February 28, 2024
relating to
the consolidated
financial statements
and effectiveness
of internal control
over financial reporting
appearing in this
Annual Report
on
Form 10-K of First BanCorp. for the year ended December 31, 2023.
/s/ Crowe, LLP
Fort Lauderdale, Florida
February 28, 2024