<SEC-DOCUMENT>0000930413-21-000917.txt : 20210428
<SEC-HEADER>0000930413-21-000917.hdr.sgml : 20210428
<ACCEPTANCE-DATETIME>20210428165513
ACCESSION NUMBER:		0000930413-21-000917
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210428
DATE AS OF CHANGE:		20210428
EFFECTIVENESS DATE:		20210428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST HORIZON CORP
		CENTRAL INDEX KEY:			0000036966
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				620803242
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-255580
		FILM NUMBER:		21865089

	BUSINESS ADDRESS:	
		STREET 1:		165 MADISON AVENUE
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38103
		BUSINESS PHONE:		9018186232

	MAIL ADDRESS:	
		STREET 1:		165 MADISON AVENUE
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST HORIZON NATIONAL CORP
		DATE OF NAME CHANGE:	20040422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST TENNESSEE NATIONAL CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST TENNESSEE BANKS INC
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
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<TYPE>S-8
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<FILENAME>c101616_s8.htm
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">As filed with the Securities and Exchange Commission
on April 28, 2021</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">Registration No. 333-________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FIRST HORIZON CORPORATION</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: center"><FONT STYLE="font-size: 10pt">Tennessee</FONT></TD>
    <TD STYLE="width: 50%; text-align: center"><FONT STYLE="font-size: 10pt">62-0803242</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(I.R.S. Employer Identification No.)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">165 Madison Avenue Memphis Tennessee</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">38103</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(zip code)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"></P>



<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FIRST HORIZON CORPORATION</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>2021 INCENTIVE PLAN</B></P>


<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">(Full title of plan)</P>
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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 0; text-align: center">Clyde A. Billings, Jr.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Senior Vice President, Assistant General</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Counsel, and Corporate Secretary</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">First Horizon Corporation</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">165 Madison Avenue</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Memphis, TN 38103</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(901) 523-5679</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 3pt 0 0; text-align: center">(Name, address, and telephone number, including
        area code, of agent for service)</P></TD>
    <TD STYLE="width: 50%">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center">With a copy to:</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 0; text-align: center">John A. Niemoeller</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Senior Vice President, Counsel, and Assistant<BR>
Corporate Secretary</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">First Horizon Corporation</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">165 Madison Avenue</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Memphis, TN 38103</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(901) 523-4170</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#254;</FONT></TD>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 34%"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;</FONT><FONT STYLE="font: 11pt Wingdings">o</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 11pt">o</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 11pt">o</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT>&nbsp;<FONT STYLE="font-family: Wingdings; font-size: 11pt">o</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings; font-size: 11pt">o</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="border-top: Black 3px double; border-bottom: Black 1px solid; width: 19%; text-align: center"><B>Title of Securities
    <BR>
    to be Registered</B></TD>
    <TD STYLE="border-top: Black 3px double; border-bottom: Black 1px solid; width: 18%; text-align: center"><B>Amount to be<BR>
    registered</B></TD>
    <TD STYLE="border-top: Black 3px double; border-bottom: Black 1px solid; width: 24%; text-align: center"><B>Proposed maximum<BR>
    offering price per<BR>
    share <SUP>(1)</SUP></B></TD>
    <TD STYLE="border-top: Black 3px double; border-bottom: Black 1px solid; width: 21%; text-align: center"><B>Proposed maximum<BR>
    aggregate offering<BR>
    price <SUP>(1)</SUP></B></TD>
    <TD STYLE="border-top: Black 3px double; border-bottom: Black 1px solid; width: 18%; text-align: center"><B>Amount of<BR>
    registration fee <SUP>(1)</SUP></B></TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 3px double; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Common
    Stock</FONT></TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">14,000,000
    shares</FONT></TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">$18.19/share</FONT></TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">$254,660,000</FONT></TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">$27,783.41</FONT></TD></TR>
</TABLE>
<P STYLE="font: 5pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">(1)</TD>
    <TD STYLE="width: 97%">Estimated and calculated pursuant to Rule 457(h)(1), based on the average of the high and low prices
    reported on the New York Stock Exchange composite tape for Registrant&rsquo;s stock on April 26, 2021.</TD></TR>
</TABLE>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Section 10(a) prospectus relating to the 2021 Incentive Plan
(&ldquo;Plan&rdquo;) of First Horizon Corporation (&ldquo;FHN&rdquo; or &ldquo;Registrant&rdquo; or &ldquo;Company&rdquo;) is omitted
from this Registration Statement pursuant to the Note to Part I of Form S-8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following information is included in this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 3. Incorporation of Documents by Reference</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following documents filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) by FHN <FONT STYLE="font-family: Times New Roman, Times, Serif">(File&nbsp;No.&nbsp;001-15185) </FONT>are
incorporated herein by reference <FONT STYLE="font-family: Times New Roman, Times, Serif">other than, in each case, documents (or
information within such documents) deemed to have been furnished but not filed in accordance with Commission rules:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 18pt"></TD><TD STYLE="font-size: 10pt; width: 18pt">(a)</TD><TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/36966/000003696621000012/fhn-20201231.htm" STYLE="-sec-extract: exhibit">FHN&rsquo;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2020;</A></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: -36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 18pt"></TD><TD STYLE="font-size: 10pt; width: 18pt">(b)</TD><TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/36966/000003696621000003/fhn-20210122.htm" STYLE="-sec-extract: exhibit">FHN&rsquo;s
                                                                                               Current Reports on Form 8-K filed in 2021 on January 22</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/36966/000093041321000091/c101041_8kixbrl.htm" STYLE="-sec-extract: exhibit">January
                                                                                               26</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/36966/000003696621000017/fhn-20210421.htm" STYLE="-sec-extract: exhibit">April
                                                                                               21</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/36966/000093041321000908/c101637_8kixbrl.htm" STYLE="-sec-extract: exhibit">April 28</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/36966/000093041321000915/c101611_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">April 28</A>, other than the portions not deemed to be &ldquo;filed&rdquo;; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: -36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 18pt"></TD><TD STYLE="font-size: 10pt; width: 18pt">(c)</TD><TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/36966/000089183699000568/0000891836-99-000568.txt" STYLE="-sec-extract: exhibit">The description of FHN&rsquo;s common stock, par value $0.625 per share, set forth in a registration statement on Form 8-A filed pursuant to Section&nbsp;12 of the Exchange Act on July 26, 1999 (File No. 001-15185), and any amendment or report filed for the purpose of updating that description.</A></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">All documents filed by FHN pursuant to Section 13(a), 13(c), 14,
or 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the date of this registration statement and prior to
the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be a part hereof from
the date of filing of such documents. Any statement contained herein or in a document incorporated or deemed to be incorporated
by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that
a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference
herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 4. Description of Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 5. Interests of Named Experts and Counsel</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The validity of the shares of FHN&rsquo;s common stock which may
be issued pursuant to the Plan has been passed upon by John A. Niemoeller, Senior Vice President, Counsel, and Assistant Corporate
Secretary of FHN. As of April 28, 2021, Mr. Niemoeller beneficially owned common shares of FHN representing less</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; width: 33%; padding-bottom: 2pt"><B>FIRST
    HORIZON CORPORATION</B></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: center; width: 34%; padding-bottom: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">II
    - 1</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: right; width: 33%; padding-bottom: 2pt"><B>FORM
    S-8 2021 INCENTIVE PLAN</B></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">than one percent of FHN&rsquo;s total common shares
outstanding at March 31 2021, and beneficially owned no depositary receipts related to any series of FHN preferred stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 6. Indemnification of Directors and Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">Tennessee Code Annotated Sections 48-18-501 through
48-18-509 authorize a corporation to provide for the indemnification of officers, directors, employees and agents in terms sufficiently
broad to permit indemnification under certain circumstances for liabilities (including reimbursement for expenses incurred) arising
under the Securities Act of 1933, as amended. FHN has adopted the provisions of the Tennessee statute pursuant to Article Six of
its Bylaws. In addition, FHN has a directors&rsquo; and officers&rsquo; liability insurance policy which provides coverage sufficiently
broad to permit indemnification under certain circumstances for liabilities (including reimbursement for expenses incurred) arising
under the Securities Act of 1933, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Tennessee Code Annotated, Section 48-12-102, permits the inclusion
in the charter of a Tennessee corporation of a provision, with certain exceptions, eliminating the personal monetary liability
of directors to the corporation or its shareholders for breach of the duty of care. FHN has adopted the provisions of the statute
as Article 14 of its charter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The shareholders of FHN have approved a provision in Article Six
of FHN&rsquo;s Bylaws pursuant to which FHN is required to indemnify each director and any officers designated by the Board of
Directors, and advance expenses, to the maximum extent not prohibited by law. In accordance with the foregoing, the Board of Directors
is authorized to enter into individual indemnity agreements with the directors and such officers. Such indemnity agreements have
been approved for all directors and certain officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 7. Exemption from Registration Claimed</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 8. Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; width: 10%"><B>Exhibit No.</B></TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; width: 87%"><B>Description</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">4.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/36966/000093041320002470/c100628_ex3-1.htm" STYLE="-sec-extract: exhibit">Restated Charter of First Horizon Corporation, incorporated herein by reference to Exhibit 3.1
    to FHN&rsquo;s Current Report on Form 8-K filed October 29, 2020</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">4.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/36966/000093041320002588/c100712_ex3-1.htm" STYLE="-sec-extract: exhibit">Articles of Amendment to the Restated Charter of First Horizon Corporation, incorporated herein
    by reference to Exhibit 3.1 to FHN&rsquo;s Current Report on Form 8-K filed December 1, 2020</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">4.3</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/36966/000093041320002588/c100712_ex3-2.htm" STYLE="-sec-extract: exhibit">Bylaws of First Horizon Corporation, as amended and restated effective
    November 30, 2020, incorporated herein by reference to Exhibit 3.2 to FHN&rsquo;s Current Report on Form 8-K filed December
    1, 2020</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">4.4</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/36966/000093041321000585/c101015_def14a.htm" STYLE="-sec-extract: exhibit">First Horizon Corporation 2021 Incentive Plan, incorporated herein
    by reference to Appendix A to FHN&rsquo;s Proxy Statement (Schedule 14A Information) filed with the Securities and Exchange
    Commission on March 15, 2021</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">5.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="c101616_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion and consent of John A. Niemoeller concerning the legality of the securities being registered hereunder</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">23.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="c101616_ex23-1.htm" STYLE="-sec-extract: exhibit">Consent of Independent Registered Public Accounting Firm</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; text-align: right">24.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="c101616_ex24-1.htm" STYLE="-sec-extract: exhibit">Power of Attorney executed by certain directors and officers of First Horizon Corporation</A></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; width: 33%; padding-bottom: 2pt"><B>FIRST
    HORIZON CORPORATION</B></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: center; width: 34%; padding-bottom: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">II
    - 2</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: right; width: 33%; padding-bottom: 2pt"><B>FORM
    S-8 2021 INCENTIVE PLAN</B></TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Item 9. Undertakings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0"></TD><TD STYLE="font-size: 10pt; width: 22.5pt">(a)</TD><TD STYLE="font-size: 10pt">The undersigned registrant hereby undertakes:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 22.5pt"></TD><TD STYLE="font-size: 10pt; width: 22.5pt">(1)</TD><TD STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0%"></TD>
    <TD STYLE="width: 36pt">&nbsp;</TD><TD STYLE="font-size: 10pt; width: 18pt">(i)</TD><TD STYLE="font-size: 10pt">to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-indent: -54pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0%"></TD>
    <TD STYLE="width: 36pt">&nbsp;</TD><TD STYLE="font-size: 10pt; width: 18pt">(ii)</TD><TD STYLE="font-size: 10pt">to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant
to Rule 424(b) (&sect; 230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than
a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the
effective registration statement; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-indent: -54pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0%"></TD>
    <TD STYLE="width: 36pt">&nbsp;</TD><TD STYLE="font-size: 10pt; width: 18pt">(iii)</TD><TD STYLE="font-size: 10pt">to include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.5pt"><I>Provided, however, that:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 45pt"></TD><TD STYLE="font-size: 10pt; width: 27pt">(A)</TD><TD STYLE="font-size: 10pt">paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 (&sect;239.16b
of this chapter), and the information required to be included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange
Act of 1934 (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 45pt"></TD><TD STYLE="font-size: 10pt; width: 27pt">(B)</TD><TD STYLE="font-size: 10pt">[not applicable].</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 45pt"></TD><TD STYLE="font-size: 10pt; width: 27pt">(C)</TD><TD STYLE="font-size: 10pt"><I>Provided further, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is for
an offering of asset-backed securities on Form SF-1 (&sect;239.44 of this chapter) or Form SF-3 (&sect;239.45 of this chapter),
and the information required to be included in a post-effective amendment is provided pursuant to Item 1100(c) of Regulation AB
(&sect;239.1100(c)).</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-indent: -22.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 23.1pt"></TD><TD STYLE="font-size: 10pt; width: 21.9pt">(2)</TD><TD STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall
be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; width: 33%; padding-bottom: 2pt"><B>FIRST
    HORIZON CORPORATION</B></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: center; width: 34%; padding-bottom: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">II
    - 3</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: right; width: 33%; padding-bottom: 2pt"><B>FORM
    S-8 2021 INCENTIVE PLAN</B></TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="font-size: 10pt; width: 23.1pt"></TD><TD STYLE="font-size: 10pt; width: 21.9pt">(3)</TD><TD STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
at the termination of the offering.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 44.6pt; text-indent: -22.3pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 23.1pt"></TD><TD STYLE="font-size: 10pt; width: 21.9pt">(4-7)</TD><TD STYLE="font-size: 10pt">[not applicable].</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 44.6pt; text-indent: -22.3pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0"></TD><TD STYLE="font-size: 10pt; width: 22.5pt">(b)</TD><TD STYLE="font-size: 10pt">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933,
each filing of the registrant&rsquo;s annual report pursuant to section
13(a) or section
15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report
pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.5pt; text-indent: -22.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font-size: 10pt; vertical-align: top">
<TD STYLE="font-size: 10pt; width: 0.4pt"></TD><TD STYLE="font-size: 10pt; width: 22.1pt">(h)</TD><TD STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers
and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that
in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Act and will be governed by the final adjudication of such issue.</TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; width: 33%; padding-bottom: 2pt"><B>FIRST
    HORIZON CORPORATION</B></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: center; width: 34%; padding-bottom: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">II
    - 4</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: right; width: 33%; padding-bottom: 2pt"><B>FORM
    S-8 2021 INCENTIVE PLAN</B></TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>The Registrant</U>. Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Memphis and State of Tennessee, on April 28, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 180pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">FIRST HORIZON CORPORATION</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 45%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 2%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 53%">&nbsp;</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">By:&nbsp;&nbsp;</TD>
    <TD STYLE="font-size: 10pt">/s/ <U>William C. Losch III</U></TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 13pt; font-size: 10pt">William C. Losch III</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 13pt; font-size: 10pt"><I>Senior Executive Vice President and</I></TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 13pt; font-size: 10pt"><I>Chief Financial Officer</I></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the capacities and on the date indicated.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 5pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 19%; text-align: center"><B>Signature*</B></TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 19%; text-align: center"><B>Title</B></TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: center"><B>Date*</B></TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 24%; text-align: center"><B>Signature*</B></TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 20%; text-align: center"><B>Title</B></TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 10%; text-align: center"><B>Date*</B></TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>D. Bryan Jordan</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">D. Bryan Jordan</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">President, Chief Executive Officer, and a Director (principal
    executive officer)</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>William C. Losch III</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">William C. Losch III</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Senior Executive Vice President and Chief Financial Officer
    (principal financial officer)</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Jeff L. Fleming</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Jeff L. Fleming</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Executive Vice President and Chief Accounting Officer (principal
    accounting officer)</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Harry V. Barton, Jr.</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Harry V. Barton, Jr.</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Kenneth A. Burdick</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Kenneth A. Burdick</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Daryl G. Byrd</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Daryl G. Byrd</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Executive Chairman of
the Board of Directors</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>John N. Casbon</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">John N. Casbon</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>John C. Compton</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">John C. Compton</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Wendy P. Davidson</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Wendy P. Davidson</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>William H. Fenstermaker</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">William H. Fenstermaker</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>J. Michael Kemp, Sr.</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">J. Michael Kemp, Sr.</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Rick E. Maples</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Rick E. Maples</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Vicki R. Palmer</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Vicki R. Palmer</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Colin V. Reed</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Colin V. Reed</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>E. Stewart Shea III</U></P>
        <P STYLE="margin: 0 0 1.5pt">E. Stewart Shea III</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Cecelia D. Stewart</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Cecelia D. Stewart</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Rajesh Subramaniam</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Rajesh Subramaniam</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>Rosa Sugra&ntilde;es</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">Rosa Sugra&ntilde;es</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1px solid; text-align: center; vertical-align: middle"><P STYLE="margin: 1.65pt 0 0; text-align: center"><U>R. Eugene Taylor</U></P>
        <P STYLE="margin: 0 0 1.5pt; text-align: center">R. Eugene Taylor</P></TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">Director</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">*</TD>
    <TD STYLE="border-bottom: Black 1px solid; border-left: Black 1px solid; vertical-align: middle; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; vertical-align: middle; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

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<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 35%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 2%"><FONT STYLE="font-size: 10pt">*By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1px solid; font-size: 10pt; width: 20%"><FONT STYLE="font-size: 10pt">&nbsp;/s/ Clyde A. Billings, Jr.</FONT></TD>
    <TD STYLE="text-align: right; font-size: 10pt; width: 20%"><FONT STYLE="font-size: 10pt">April 28, 2021</FONT></TD>
    <TD STYLE="width: 23%">&nbsp;</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Clyde A. Billings, Jr.</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">As Attorney-in-Fact</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; width: 33%; padding-bottom: 2pt"><B>FIRST
    HORIZON CORPORATION</B></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: center; width: 34%; padding-bottom: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">II
    - 5</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: Black 1px solid; border-bottom: Black 1px solid; text-align: right; width: 33%; padding-bottom: 2pt"><B>FORM
    S-8 2021 INCENTIVE PLAN</B></TD></TR>
</TABLE>


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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>c101616_ex5-1.htm
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right"><B>EXHIBIT 5.1</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">April 28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Board of Directors</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">First Horizon Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">165 Madison Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Memphis, TN 38103</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I have acted as legal counsel to First Horizon Corporation,
a Tennessee corporation (the &ldquo;Company&rdquo;), in connection with the registration on Form S-8 (the &ldquo;Registration Statement&rdquo;)
under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), of 14,000,000 shares (the &ldquo;Securities&rdquo;) of common
stock, par value $0.625 per share, of the Company (&ldquo;Common Stock&rdquo;). The Securities are to be issued to Plan participants
pursuant to the terms of the First Horizon Corporation 2021 Incentive Plan (the &ldquo;Plan&rdquo;). I have examined originals
or copies, certified or otherwise identified to my satisfaction, of such corporate records, certificates and other documents, and
such questions of law, as I have considered necessary or appropriate for the purposes of this opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Upon the basis of such examination and subject to the limitations
contained herein, it is my opinion that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">1.</TD><TD>The Plan has been duly adopted.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">2.</TD><TD>The Securities, being 14,000,000 shares of Common Stock which may be issued from authorized but unissued shares by the Company
pursuant to the Plan, when issued by the Company pursuant to and in accordance with the terms and conditions of the Plan, will
be validly issued, fully paid, and non-assessable.</TD></TR></TABLE>

<P STYLE="font: 5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The foregoing opinions are limited to the federal laws of
the United States and the laws of the State of Tennessee, and I am expressing no opinion as to the effect of the laws of any other
jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In rendering the foregoing opinion, I have relied to the extent
I deem such reliance appropriate as to certain matters on statements, representations, and other information obtained from public
officials, officers of the Company, and other sources believed by me to be reliable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I hereby consent to the filing of this opinion as an exhibit
to the Registration Statement, and to the reference to me in the Registration Statement. In giving such consent, I do not thereby
admit that I am in the category of persons whose consent is required under Section 7 of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">/s/ <U>John A. Niemoeller</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 12pt">John A. Niemoeller</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 12pt"><I>Senior Vice President, Counsel, and </I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 12pt"><I>Assistant Corporate Secretary,</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 12pt"><I>First Horizon Corporation</I></P>
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<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>c101616_ex23-1.htm
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right"><B>EXHIBIT 23.1 </B></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Consent of Independent Registered
Public Accounting Firm</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">The Board of Directors<BR>
First Horizon Corporation:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">We consent to the use of our reports dated February 25, 2021,
with respect to the consolidated balance sheets of First Horizon Corporation as of December 31, 2020 and 2019, the related consolidated
statements of income, comprehensive income, changes in equity, and cash flows for each of the years in the three-year period ended
December 31, 2020, and the related notes (collectively, the consolidated financial statements), and the effectiveness of internal
control over financial reporting as of December 31, 2020, which reports appear in the December 31, 2020 annual report on Form 10-K
of First Horizon Corporation and are incorporated by reference in this Registration Statement on Form S-8.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Our report dated February 25, 2021, on consolidated financial statements, refers to a change to the
method of accounting for the recognition and measurement of credit losses as of January 1, 2020 due to
the adoption of ASC 326, Financial Instruments&nbsp;&ndash; Credit Losses.</p>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Our report dated February 25, 2021, on the effectiveness of
internal control over financial reporting as of December 31, 2020, contains an explanatory paragraph that states First Horizon
Corporation acquired IBERIABANK Corporation during the year ended December 31, 2020, and management excluded from its assessment
of the effectiveness of First Horizon Corporation&rsquo;s internal control over financial reporting as of December 31, 2020, IBERIABANK
Corporation&rsquo;s internal control over financial reporting associated with approximately 33% of total assets and approximately
18% of total revenue included in the consolidated financial statements of First Horizon Corporation as of and for the year ended
December 31, 2020. Our audit of internal control over financial reporting of First Horizon
Corporation also excluded an evaluation of the internal control over
financial reporting of IBERIABANK Corporation.
</P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: left">/s/ KPMG LLP</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Memphis, Tennessee<BR>
April 28, 2021</P>

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<TYPE>EX-24.1
<SEQUENCE>4
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<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right"><B>EXHIBIT 24.1</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.1pt">Each of the undersigned directors
and officers of First Horizon Corporation, a Tennessee corporation (the &ldquo;Company&rdquo;), hereby appoints William C. Losch
III, Dane P. Smith, Jeff L. Fleming, Clyde A. Billings, Jr., Shannon M. Hernandez, John A. Niemoeller, and each of them or their
successors as officers of the Company acting singly, the true and lawful agents and attorneys of the undersigned, with full power
of substitution and re-substitution, to do all things and to execute all instruments which any of them may deem necessary or advisable
to enable the Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the
Securities and Exchange Commission in respect thereof, in connection with the registration under such Act of fourteen million (14,000,000)
shares of the Company&rsquo;s common stock to be issued under the Company&rsquo;s 2021 Incentive Plan. This authorization includes
the authority to sign the name of each of the undersigned in the capacities indicated below to the registration statement on Form
S-8 related to such registration, along with any amendments to that registration statement, including (but not limited to) amendments
to terminate such registration statement whether or not, at the time of such amendment, any securities under such registration
statement remain unissued or unsold.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IN WITNESS WHEREOF, each of the undersigned has executed a copy
of this Power of Attorney as of April&nbsp;28, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 32%; background-color: #F2F2F2; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>SIGNATURE</B></FONT></TD>
    <TD STYLE="width: 3%; background-color: white; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 43%; background-color: #F2F2F2; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>TITLE</B></FONT></TD>
    <TD STYLE="width: 4%; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 18%; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        D. Bryan Jordan</P>
        <P STYLE="margin: 0; text-align: center">D. Bryan Jordan</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD><P STYLE="margin: 0; text-align: center">President, Chief Executive Officer,
        and a Director</P>
        <P STYLE="margin: 0; text-align: center">(Principal Executive Officer)</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        William C. Losch III</P>
        <P STYLE="margin: 0; text-align: center">William C. Losch III</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD><P STYLE="margin: 0; text-align: center">Senior Executive Vice President and<BR>
Chief Financial Officer</P>
        <P STYLE="margin: 0; text-align: center">(Principal Financial Officer)</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        Jeff L. Fleming</P>
        <P STYLE="margin: 0; text-align: center">Jeff L. Fleming</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD><P STYLE="margin: 0; text-align: center">Executive Vice President and Chief<BR>
Accounting Officer</P>
        <P STYLE="margin: 0; text-align: center">(Principal Accounting Officer)</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        Harry V. Barton, Jr.</P>
        <P STYLE="margin: 0; text-align: center">Harry V. Barton, Jr.</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">Director</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        Kenneth A. Burdick</P>
        <P STYLE="margin: 0; text-align: center">Kenneth A. Burdick</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">Director</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        Daryl G. Byrd</P>
        <P STYLE="margin: 0; text-align: center">Daryl G. Byrd</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">Executive Chairman of<BR>
the Board of Directors</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        John N. Casbon</P>
        <P STYLE="margin: 0; text-align: center">John N. Casbon</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">Director</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="border-bottom: Black 1.5pt solid; margin: 0; text-align: center">/s/
        John C. Compton</P>
        <P STYLE="margin: 0; text-align: center">John C. Compton</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt DeVinne Txt BT; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 34%; layout-grid-mode: line">Power
    of Attorney</TD>
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 33%; layout-grid-mode: line; text-align: center">1</TD>
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 33%; layout-grid-mode: line; text-align: right">2021
    Incentive Plan Form S-8</TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt DeVinne Txt BT; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 32%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; background-color: #F2F2F2; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>SIGNATURE</B></FONT></TD>
    <TD STYLE="width: 3%; background-color: white; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 43%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; background-color: #F2F2F2; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>TITLE</B></FONT></TD>
    <TD STYLE="width: 4%; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 18%; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Wendy
        P. Davidson</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Wendy P. Davidson</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ William
        H. Fenstermaker</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">William H. Fenstermaker</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ J. Michael
        Kemp, Sr.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">J. Michael Kemp, Sr.</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Rick E.
        Maples</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Rick E. Maples</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Vicki
        R. Palmer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Vicki R. Palmer</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Colin
        V. Reed</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Colin V. Reed</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ E. Stewart
        Shea, III</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">E. Stewart Shea, III</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Cecelia
        D. Stewart</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Cecelia D. Stewart</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Rajesh
        Subramaniam</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Rajesh Subramaniam</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ Rosa Sugra&ntilde;es</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Rosa Sugra&ntilde;es</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt solid">/s/ R. Eugene
        Taylor</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">R. Eugene Taylor</P></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 34%; layout-grid-mode: line">Power
    of Attorney</TD>
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 33%; layout-grid-mode: line; text-align: center">2</TD>
    <TD STYLE="border-top: Black 1px solid; padding-top: 2pt; border-bottom: Black 1px solid; padding-bottom: 2pt; width: 33%; layout-grid-mode: line; text-align: right">2021
    Incentive Plan Form S-8</TD></TR>
</TABLE>
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    <!-- Field: /Page -->


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