Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
Administrator of
The FirstBank 401(k) Retirement Plan
for Residents of Puerto Rico:
We consent to the incorporation by reference in the registration statement (No. 333-106656) on Form S-8 of First BanCorp. of our report dated June 28,2016, with respect to the statements of assets available for benefits of The FirstBank 401(k) Retirement Plan for Residents of Puerto Rico as of December 31, 2015 and 2014, the related statement of changes in net assets available for benefits for the year ended December 31, 2015, and the supplemental Schedule H, Line 4i schedule of Assets (Held at End of Year) as of December 31, 2015, and Schedule H, Line 4a Schedule of Delinquent Participant Contributions for the year ended December 31, 2015, which report appears in the December 31, 2015 annual report for Form 11-K of The FirstBank 401(k) Retirement Plan for Residents of Puerto Rico.
/s/ KPMG LLP
San Juan, Puerto Rico
June 28, 2016