First BanCorp. (FBP) 10-K/A 2022 FY Annual report (amended)

FIRST BANCORP.

NOTES TO CONSOLIDATEDFINANCIALSTATEMENTS-(Continued)

1

EXHIBIT31.2

I, Orlando Berges, certify that:

1.

I have reviewed this Form 10-K/A of First BanCorp.;

2.

Based onmy knowledge,this reportdoes notcontain anyuntrue statementof amaterial factor omitto statea materialfact

necessary to make the statements made, in light of thecircumstances under which such statements were made,not misleading

with respect to the period covered by this report;

3.

Based on myknowledge, the financialstatements, and otherfinancial information includedin this report,fairly present inall

materialrespectsthefinancialcondition,resultsofoperationsandcashflowsoftheregistrantasof,andfor,theperiods

presented in this report;

4.

Theregistrant'sothercertifyingofficerandIareresponsibleforestablishingandmaintainingdisclosurecontrolsand

procedures(asdefinedinExchangeActRules13a-15(e)and15d-15(e))andinternalcontroloverfinancialreporting(as

defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosurecontrols and procedures, orcaused such disclosure controlsand procedures tobe designed

underoursupervision,toensurethatmaterialinformationrelatingtotheregistrant,includingitsconsolidated

subsidiaries, is made known to us by others within those entities, particularly during the period in which this reportis

being prepared;

(b)

Designed such internal control overfinancial reporting, or caused suchinternal control over financial reporting tobe

designed under our supervision, toprovide reasonable assurance regardingthe reliability of financialreporting and the

preparation of financial statementsfor external purposes in accordancewith generally accepted accountingprinciples;

(c)

Evaluatedtheeffectivenessoftheregistrant'sdisclosurecontrolsandprocedures,andpresentedinthisreportour

conclusions about theeffectiveness of thedisclosure controls andprocedures, as of theend of the periodcovered by

this report based on such evaluation; and

(d)

Disclosed inthis reportany changein theregistrant’sinternal controlover financialreporting thatoccurred during

theregistrant’smostrecentfiscalquarter(theregistrant’sfourthquarterinthecaseofanannualreport)thathas

materiallyaffected,orisreasonablylikelytomateriallyaffect,theregistrant’sinternalcontroloverfinancial

reporting; and

5.Theregistrant'sothercertifyingofficerandIhavedisclosed,basedonourmostrecentevaluationofinternalcontrolover

financialreporting,totheregistrant'sauditorsandtheauditcommitteeoftheregistrant'sboardofdirectors(orpersons

performing the equivalent functions):

(a)

Allsignificantdeficienciesandmaterialweaknessesinthedesignoroperationofinternalcontroloverfinancial

reportingwhichare reasonablylikelytoadverselyaffectthe registrant'sabilitytorecord,process,summarizeand

report financial information; and

(b)

Any fraud, whetheror not material, thatinvolves management or otheremployees who have asignificant role in the

registrant's internal control over financial reporting.

Date: October 13, 2023

By:

/s/ Orlando Berges

Orlando Berges

Executive Vice Presidentand

Chief Financial Officer