Item 2.02 Results of Operations and Financial Condition.

On April 25, 2023, First BanCorp. (the "Corporation"), the bank holding company for FirstBank Puerto Rico ("FirstBank" or the "Bank"), issued a press release announcing its unaudited results of operations for the quarter ended March 31, 2023. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

A copy of the presentation that the Corporation will use at its conference call to discuss its financial results for the quarter ended March 31, 2023 is attached hereto as Exhibit 99.2 and is incorporated herein by reference. As announced in a press release dated April 5, 2023, the call may be accessed via a live Internet webcast at 10:00 a.m. Eastern time on Tuesday, April 25, 2023, through the Corporation's investor relations website: www.fbpinvestor.com or through the dial-in telephone number 833-470-1428 or 404-975-4839 for international callers. The participant access code is 842558.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits





Exhibit   Description of Exhibit

99.1      Press Release dated April 25, 2023 - First BanCorp Announces Earnings
          for the quarter ended March 31, 2023

99.2      First BanCorp Conference Call Presentation - Financial Results for the
          quarter ended March 31, 2023

104       Cover Page Interactive Data File (embedded within the Inline XBRL
          document).

          Exhibits 99.1 and 99.2 referenced therein, shall not be deemed "filed"
          for purposes of Section 18 of the Securities Exchange Act of 1934, as
          amended, nor shall Exhibits 99.1 and 99.2 be deemed incorporated by
          reference in any filings under the Securities Act of 1933, as amended.



                                       2

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                                 Exhibit Index

Exhibit    Description of Exhibit

  99.1       Press Release dated April 25, 2023 - First BanCorp Announces Earnings
           for the quarter ended March 31, 2023

  99.2       First BanCorp Conference Call Presentation - Financial Results for the
           quarter ended March 31, 2023

104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document).

           Exhibits 99.1 and 99.2 referenced therein, shall not be deemed "filed"
           for purposes of Section 18 of the Securities Exchange Act of 1934, as
           amended, nor shall Exhibits 99.1 and 99.2 be deemed incorporated by
           reference in any filings under the Securities Act of 1933, as amended.

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