<SEC-DOCUMENT>0000943374-23-000022.txt : 20230120
<SEC-HEADER>0000943374-23-000022.hdr.sgml : 20230120
<ACCEPTANCE-DATETIME>20230120151439
ACCESSION NUMBER:		0000943374-23-000022
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20230120
DATE AS OF CHANGE:		20230120
EFFECTIVENESS DATE:		20230120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			First Seacoast Bancorp, Inc.
		CENTRAL INDEX KEY:			0001943802
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269316
		FILM NUMBER:		23540764

	BUSINESS ADDRESS:	
		STREET 1:		633 CENTRAL AVENUE
		CITY:			DOVER
		STATE:			NH
		ZIP:			03820
		BUSINESS PHONE:		603-742-4680

	MAIL ADDRESS:	
		STREET 1:		633 CENTRAL AVENUE
		CITY:			DOVER
		STATE:			NH
		ZIP:			03820
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8_012023-eip.htm
<DESCRIPTION>FIRST SEACOAST BANCORP, INC. EQUITY INCENTIVE PLAN FORM S-8 JANUARY 20, 2023
<TEXT>
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    <div style="text-align: right;"><font style="font-weight: bold;">Registration No. 333-</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 180pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"><font style="font-size: 10pt;">As filed with the Securities and Exchange Commission on January 20, 2023</font></div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"><font style="font-size: 10pt;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C.&#160; 20549</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">____________________</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">First Seacoast Bancorp, Inc.</div>
    <div style="text-align: center; font-size: 8pt;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z2a15cd0f843a4e0b9d160908113929f4">

        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">Maryland</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">92-0334805</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of</div>
            <div style="text-align: center; font-size: 8pt;">Incorporation or Organization)</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">633 Central Avenue</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Dover, New Hampshire 03820</div>
    <div style="text-align: center; font-size: 8pt;">(Address of Principal Executive Offices)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">First Seacoast Bancorp 2021 Equity Incentive Plan</div>
    <div style="text-align: center; font-size: 8pt;">(Full Title of the Plans)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z9a70bb679c4d4ad5b196708d91c81fac">

        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">James R. Brannen</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Victor L. Cangelosi, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">President and Chief Executive Officer</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Thomas P. Hutton, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">First Seacoast Bancorp, Inc.</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">633 Central Avenue</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">5335 Wisconsin Ave., N.W., Suite 780</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">Dover, New Hampshire 03820</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Washington, DC 20015-2035</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">(603) 742-4680</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">(202) 274-2000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">(Name, Address and Telephone</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">
            <div style="text-align: center;">Number of Agent for Service)</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.34%; vertical-align: top;">&#160;</td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div style="text-align: justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of &#8220;large
      accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;):</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z51244ef54fc949a58fbc48b578939d34">

        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Large accelerated filer &#9744;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Non-accelerated filer&#160; &#8999;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Smaller reporting company&#8999;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Emerging growth company &#8999;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">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. &#9744;</div>
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    </div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">PART I.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Items 1 and 2.&#160;&#160;Plan Information and Registrant Information and Employee Plan Annual Information</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Plan as specified by Rule 428(b)(1) promulgated
      by the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Such documents are not being filed with the Commission, but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">PART II.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 3.&#160;&#160;Incorporation of Documents by Reference</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The following documents previously filed by First Seacoast Bancorp, Inc. (the &#8220;Company&#8221;) with the Commission under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
      Act&#8221;), are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form&#160;8-K,&#160;unless otherwise indicated therein, including any exhibits included with such Items):</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The prospectus and prospectus supplement filed by the Company
      pursuant to Rule 424(b)(3) of the Securities Act with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/0001943802/000119312522289982/d409489d424b3.htm">November 21, 2022</a> and <a href="https://www.sec.gov/Archives/edgar/data/0001943802/000119312522310090/d385907d424b3.htm">December 21, 2022</a> (File No. 333-267398);</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Current Reports on Form 8-K filed with the
      Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001943802/000119312522288991/d385954d8k.htm">November 18, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001943802/000119312522310782/d427289d8k.htm">December
        22, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001943802/000119312522315314/d241838d8k.htm">December 30, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001943802/000119312523005690/d377780d8k.htm">January
        10, 2023</a> (Commission File No. for all 333-267398) and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001943802/000094337423000018/form8k_011923.htm">January 19, 2023</a> (Commission File No. 001-41597); and</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(c)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The description of the Company&#8217;s common stock contained in the
      <a href="https://www.sec.gov/Archives/edgar/data/0001943802/000094337423000016/form8a_011923.htm">Registration Statement on Form 8-A</a>, filed with the Commission on January 19, 2023,<font style="font-weight: bold;">&#160;</font>to register the Company's
      common stock under the Exchange Act (Commission File No.001-41597).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and prior to the
      filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and to be a
      part thereof from the date of the filing of such documents.&#160; Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this
      Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes
      such statement.&#160; Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the prospectus.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 4.&#160;&#160;Description of Securities</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 5.&#160;&#160;Interests of Named Experts and Counsel</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">None.</div>
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    <div><br>
    </div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 6.&#160;&#160;Indemnification of Directors and Officers</div>
    <div>
      <div style="text-align: justify; text-indent: 36pt;">Articles 10 and 11 of the Articles of Incorporation of First Seacoast Bancorp, Inc. (the &#8220;Corporation&#8221;) set forth the circumstances under which directors, officers, employees and agents of the
        Corporation may be insured or indemnified against liability which they may occur in their capacity as such:</div>
      <div><br>
      </div>
    </div>
    <div style="text-indent: 36pt; font-weight: bold;">ARTICLE&#160;10.&#160; Indemnification, etc. of Directors and Officers.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">A.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Indemnification.</font>&#160; The Corporation shall indemnify (i) its current and former directors and officers, whether serving the Corporation or at its request any other entity, to the fullest extent required or permitted
      by the Maryland General Corporation Law (the "MGCL") now or hereafter in force, including the advancement of expenses under the procedures and to the fullest extent permitted by law, and (ii) other employees and agents to such extent as shall be
      authorized by the Board of Directors and permitted by law; provided, however, that, except as provided in Section B of this Article 10 with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such
      indemnitee in connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">B.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Procedure.</font>&#160; If a claim under Section A of this Article 10 is not paid in full by the Corporation within sixty (60) days after a written claim has been received by the Corporation, except in the case of a claim for
      an advancement of expenses, in which case the applicable period shall be twenty (20) days, the indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid amount of the claim.&#160; If successful in whole or in part in
      any such suit, or in a suit brought by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the indemnitee shall also be entitled to be reimbursed the expense of prosecuting or defending such suit.&#160; It shall
      be a defense to any action for advancement of expenses that the Corporation has not received both (i) an undertaking as required by law to repay such advances if it shall ultimately be determined that the standard of conduct has not been met and (ii)
      a written affirmation by the indemnitee of the indemnitee&#8217;s good faith belief that the standard of conduct necessary for indemnification by the Corporation has been met.&#160; In (i) any suit brought by the indemnitee to enforce a right to indemnification
      hereunder (but not in a suit brought by the indemnitee to enforce a right to an advancement of expenses) it shall be a defense that, and (ii) any suit by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking
      the Corporation shall be entitled to recover such expenses upon a final adjudication that, the indemnitee has not met the applicable standard for indemnification set forth in the MGCL.&#160; Neither the failure of the Corporation (including its Board of
      Directors, independent legal counsel, or its stockholders) to have made a determination before the commencement of such suit that indemnification of the indemnitee is proper in the circumstances because the indemnitee has met the applicable standard
      of conduct set forth in the MGCL, nor an actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard of conduct, shall create a
      presumption that the indemnitee has not met the applicable standard of conduct or, in the case of such a suit brought by the indemnitee, be a defense to such suit.&#160; In any suit brought by the indemnitee to enforce a right to indemnification or to an
      advancement of expenses hereunder, or by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of proving that the indemnitee is not entitled to be indemnified, or to such advancement of expenses,
      under this Article 10 or otherwise shall be on the Corporation.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">C.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Non-Exclusivity.</font>&#160; The rights to indemnification and to the advancement of expenses conferred in this Article 10 shall not be exclusive of any other right that any Person may have or hereafter acquire under any
      statute, these Articles, the Corporation&#8217;s Bylaws, any agreement, any vote of stockholders or the Board of Directors, or otherwise.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">D.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Insurance.</font>&#160; The Corporation may maintain insurance, at its expense, to insure itself and any director, officer, employee or agent of the Corporation or another corporation, partnership, joint venture, trust or
      other enterprise against any expense, liability or loss, whether or not the Corporation would have the power to indemnify such Person against such expense, liability or loss under the MGCL.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">E.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Miscellaneous.</font>&#160; The Corporation shall not be liable for any payment under this Article 10 in connection with a claim made by any indemnitee to the extent such indemnitee has otherwise actually received payment
      under any insurance policy, agreement, or otherwise, of the amounts otherwise indemnifiable hereunder.&#160; The rights to indemnification and to the advancement of expenses conferred in Sections A and B of this Article 10 shall be contract rights and
      such rights shall continue as to an indemnitee who has ceased to be a director or officer and shall inure to the benefit of the indemnitee&#8217;s heirs, executors and administrators.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
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    <div style="margin-bottom: 12pt;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">F.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Limitations Imposed by Federal Law.</font>&#160; Notwithstanding any other provision set forth in this Article 10, in no event shall any payments made by the Corporation pursuant to this Article 10 exceed the amount
      permissible under applicable federal law, including, without limitation, Section 18(k) of the Federal Deposit Insurance Act and the regulations promulgated thereunder.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">G.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Repeal or Modification.</font>&#160; Any repeal or modification of this Article 10 shall not in any way diminish any rights to indemnification or advancement of expenses of any indemnitee or the obligations of the Corporation
      arising hereunder with respect to events occurring, or claims made, while this Article 10 is in force.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">ARTICLE 11.&#160; Limitation of Liability.</font>&#160; An officer or director of the Corporation, as such, shall not be liable to the Corporation or its
      stockholders for money damages, except (A)&#160;to the extent that it is proved that the Person actually received an improper benefit or profit in money, property or services, for the amount of the benefit or profit in money, property or services actually
      received; or (B) to the extent that a judgment or other final adjudication adverse to the Person is entered in a proceeding based on a finding in the proceeding that the Person&#8217;s action, or failure to act, was the result of active and deliberate
      dishonesty and was material to the cause of action adjudicated in the proceeding; or (C) to the extent otherwise provided by the MGCL.&#160; If the MGCL is amended to further eliminate or limit the personal liability of officers and directors, then the
      liability of officers and directors of the Corporation shall be eliminated or limited to the fullest extent permitted by the MGCL, as so amended.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any repeal or modification of the foregoing paragraph by the stockholders of the Corporation shall not adversely affect any right or protection of a director or officer of the
      Corporation existing at the time of such repeal or modification.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 7.&#160;&#160;Exemption From Registration Claimed</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 8.&#160;&#160;List of Exhibits</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="za89366c14239442bbce6a9ec325249e6">

        <tr>
          <td style="width: 22.06%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Regulation S-K</div>
            <div style="text-align: center;">Exhibit Number</div>
          </td>
          <td style="width: 3.84%; vertical-align: bottom;">&#160;</td>
          <td style="width: 74.1%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Document</div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1943802/000119312522243746/d335448dex4.htm">4</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1943802/000119312522243746/d335448dex4.htm">Form of Common Stock Certificate (incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1 (File No. 333-267398), as
                amended, originally filed by the Company under the Securities Act with the Commission on September 13, 2022)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5s8_012023-eip.htm">5</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="ex5s8_012023-eip.htm">Opinion of Luse Gorman, PC</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1769267/000119312521115340/d102856ddef14a.htm">10.1</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1769267/000119312521115340/d102856ddef14a.htm">First Seacoast Bancorp 2021 Equity Incentive Plan (incorporated by reference to Appendix A to the proxy statement for the Annual Meeting of
                Stockholders of First Seacoast Bancorp (the Company&#8217;s predecessor) (File No. 001-38985), filed under the Exchange Act on April 14, 2021)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-2.htm">10.2</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-2.htm">Form of Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-8 (File No. 333-261118),
                filed by First Seacoast Bancorp (the Company&#8217;s predecessor) on November 16, 2021)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-3.htm">10.3</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-3.htm">Form of Incentive Stock Option Award Agreement (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-8 (File No.
                333-261118), filed by First Seacoast Bancorp (the Company&#8217;s predecessor) on November 16, 2021)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-4.htm">10.4</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337421000507/ex10-4.htm">Form of Non-Qualified Stock Option Award Agreement (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-8 (File No.
                333-261118), filed by First Seacoast Bancorp (the Company&#8217;s predecessor) on November 16, 2021)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5s8_012023-eip.htm">23.1</a></div>
            <div><a href="ex5s8_012023-eip.htm">&#160;</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="ex5s8_012023-eip.htm">Consent of Luse Gorman, PC (contained in Exhibit 5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex23_2s8012023-eip.htm">23.2</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="ex23_2s8012023-eip.htm">Consent of Independent Registered Public Accounting Firm</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="#POWEROFATTORNEY">Power of Attorney (contained on signature page)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">&#160;</td>
          <td style="width: 3.84%; vertical-align: top;">&#160;</td>
          <td style="width: 74.1%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 22.06%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex107s8_012023-eip.htm">107</a></div>
          </td>
          <td style="width: 3.84%; vertical-align: top;"><br>
          </td>
          <td style="width: 74.1%; vertical-align: top;">
            <div><a href="ex107s8_012023-eip.htm">Fee Filings Table</a></div>
          </td>
        </tr>

    </table>
    <div style="margin-bottom: 12pt;"><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: -18pt; margin-left: 18pt; margin-bottom: 12pt; font-weight: bold;">Item 9.&#160;&#160;Undertakings</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The undersigned registrant hereby undertakes:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">1.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>To file, during any period in which offers or sales are being
      made, a post-effective amendment to the Registration Statement:</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(i)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>to include any prospectus required by Section 10(a)(3) of the
      Securities Act;</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(ii)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>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.&#160;
      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) (section 230.424(b)) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering
      price set forth in the &#8220;Calculation of Registration Fees&#8221; table in the effective registration statement;</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(iii)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>to include any material information with respect to the plan
      of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</div>
    <div style="text-align: justify; margin-bottom: 12pt;">provided, however, that paragraphs 1(i) and 1(ii) above do not apply if the information required to be included in a post-effective amendment by these paragraphs is contained in reports filed with
      or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">2.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>That, for the purpose of determining any liability under the
      Securities Act, 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 <font style="font-style: italic;">bona fide</font> offering thereof;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">3.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>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;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">4.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>That, for purposes of determining any liability under the
      Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) 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; and</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">5.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>Insofar as indemnification for liabilities arising under the
      Securities Act 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 Commission such indemnification is against
      public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; 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 Securities Act and will be
      governed by the final adjudication of such issue.</div>
    <div style="margin-bottom: 12pt;"><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">The Registrant.</font>&#160; Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Dover, State of New Hampshire, on
      January 20, 2023.</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z36d7d22882f44aa99ec650cc0a8f6ddf">

        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">
            <div style="text-align: justify; font-weight: bold;">FIRST SEACOAST BANCORP, INC.</div>
            <div>&#160;</div>
            <div>&#160;</div>
            <div>&#160;</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">
            <div style="text-align: right;">By:</div>
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          <td style="width: 44.93%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;/s/ James R. Brannen<br>
          </td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">
            <div style="text-align: justify;">James R. Brannen</div>
          </td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">
            <div style="text-align: justify;">President and Chief Executive Officer</div>
          </td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">
            <div style="text-align: justify;">(Duly Authorized Representative)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
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    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">We, the undersigned directors and officers of First Seacoast Bancorp, Inc. (the &#8220;Company&#8221;) hereby severally constitute and appoint James R. Brannen, as our true and lawful
      attorney and agent, to do any and all things in our names in the capacities indicated below which said James R. Brannen 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 connection with the registration of shares of common stock to be granted and shares of common stock to be issued upon the exercise of stock options to be granted under the
      First Seacoast&#160; Bancorp 2021 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated below the registration statement and any and all amendments (including
      post-effective amendments) thereto; and we hereby approve, ratify and confirm all that said James R. Brannen shall do or cause to be done by virtue thereof.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the date
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        <tr>
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            <div>Signatures</div>
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            <div>Date</div>
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        </tr>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">&#160;</td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">&#160;</td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.84%; vertical-align: top;">
            <div>President and Chief</div>
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            <div>January 20, 2023</div>
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          <td style="width: 29.13%; vertical-align: top;">
            <div>James R. Brannen</div>
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          <td style="width: 33.84%; vertical-align: top;">
            <div>Executive Officer</div>
          </td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">
            <div>(Principal Executive Officer)</div>
          </td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">&#160;</td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">&#160;</td>
          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
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          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">
            <div>Senior Vice President and</div>
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          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
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          <td style="width: 3.96%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 3.94%; vertical-align: top;">&#160;</td>
          <td style="width: 33.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top; border-bottom: 2px solid black;">
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          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
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          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 30.8%; vertical-align: top;">
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          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top; border-bottom: 2px solid black;">
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          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top; border-bottom: 2px solid black;">
            <div>January 20, 2023</div>
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          <td style="width: 29.13%; vertical-align: top;">
            <div>Dana C. Lynch</div>
          </td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div>Director</div>
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          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top; border-bottom: 2px solid black;">
            <div>January 20, 2023</div>
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        <tr>
          <td style="width: 29.13%; vertical-align: top;">
            <div>Paula J. Williamson-Reid</div>
          </td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 29.13%; vertical-align: top;">&#160;</td>
          <td style="width: 5.48%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 5.46%; vertical-align: top;">&#160;</td>
          <td style="width: 29.12%; vertical-align: top;">&#160;</td>
        </tr>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5s8_012023-eip.htm
<DESCRIPTION>OPINION OF LUSE GORMAN, PC
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Luse Gorman
         Document created using EDGARfilings PROfile 8.3.1.0
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: right; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold;"> EXHIBIT 5<br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"><br>
      <div><br>
      </div>
      LUSE GORMAN, PC</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">ATTORNEYS AT LAW</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">5335 WISCONSIN AVENUE, N.W., SUITE 780</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">WASHINGTON, D.C. 20015</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">TELEPHONE (202) 274-2000</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">FACSIMILE (202) 362-2902</div>
    <div style="text-align: center; font-size: 8pt;">www.luselaw.com</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>January 20, 2023</div>
    <div><br>
    </div>
    <div>Board of Directors</div>
    <div>First Seacoast Bancorp, Inc.</div>
    <div>633 Central Avenue</div>
    <div>Dover, New Hampshire 03820</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zde7e262f5e124728b910d4600c535554" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div><font style="font-weight: bold;"><u>First Seacoast Bancorp, Inc.</u></font><u> - </u><font style="font-weight: bold;"><u>Registration Statement on Form S-8</u></font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">You have requested the opinion of this firm as to certain matters in connection with the registration of 316,411 shares of common stock,
      $0.01 par value per share (the &#8220;Shares&#8221;), of First Seacoast Bancorp, Inc. (the &#8220;Company&#8221;) to be issued pursuant to the First Seacoast Bancorp 2021 Equity Incentive Plan (the &#8220;Equity Plan&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">In rendering the opinion expressed herein, we have reviewed the Articles of Incorporation of the Company, the Equity Plan, the Company&#8217;s
      Registration Statement on Form S-8 (the &#8220;Form S-8&#8221;), as well as resolutions of the board of directors of the Company and applicable statutes and regulations governing the Company.&#160; We have assumed the authenticity, accuracy and completeness of all
      documents in connection with the opinion expressed herein.&#160; We have also assumed the legal capacity and genuineness of the signatures of persons signing all documents in connection with which the opinions expressed herein are rendered.&#160; This opinion
      is limited to matters of Maryland corporate law.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Based on the foregoing, we are of the following opinion:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Following the effectiveness of the Form S-8, the Shares of the Company, when issued in accordance with the terms and conditions of the
      Equity Plan, will be legally issued, fully paid and non-assessable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">This opinion has been prepared solely for the use of the Company in connection with the preparation and filing of the Form S-8, and
      shall not be used for any other purpose or relied upon by any other person without the prior express written consent of this firm.&#160; We hereby consent to the use of this opinion in the Form S-8.&#160; By giving such consent, we do not hereby admit that we
      are in the category of persons whose consent is required under Section&#160;7 of the Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z1a5a635ff4d24f4dad794d1b6b7e065e" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 49.85%; vertical-align: top;">&#160;</td>
          <td style="width: 50.15%; vertical-align: top;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.85%; vertical-align: top;">&#160;</td>
          <td style="width: 50.15%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.85%; vertical-align: top;">&#160;</td>
          <td style="width: 50.15%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.85%; vertical-align: top;"><u>&#160;</u></td>
          <td style="width: 50.15%; vertical-align: top;"><u>&#160;/s/ Luse Gorman, PC<br>
            </u></td>
        </tr>
        <tr>
          <td style="width: 49.85%; vertical-align: top;">&#160;</td>
          <td style="width: 50.15%; vertical-align: top;">
            <div>LUSE GORMAN, PC</div>
          </td>
        </tr>

    </table>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex23_2s8012023-eip.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Luse Gorman
         Document created using EDGARfilings PROfile 8.3.1.0
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: right; text-indent: 36pt; font-weight: bold;">&#160;EXHIBIT 23.2</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">We hereby consent to the incorporation by reference in this Registration
        Statement on&#160;Form&#160;S-8&#160;of First Seacoast Bancorp, Inc. (the Company) of our report dated March&#160;25, 2022, relating to the consolidated financial statements of First
        Seacoast Bancorp and Subsidiaries&#160;appearing in the Company&#8217;s Prospectus included in the Registration Statement on Form S-1 (File No. 333-267398).</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
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    <div style="text-align: justify;">/s/ Baker Newman &amp; Noyes LLC</div>
    <div>Portsmouth, New Hampshire</div>
    <div>January&#160;20, 2023</div>
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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107s8_012023-eip.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
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    <div style="text-align: right; font-weight: bold;">EXHIBIT 107</div>
    <div>
      <div><br>
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      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Form S-8</div>
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    <div>
      <div style="text-align: center;">(Form Type)</div>
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      <div><br>
      </div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">First Seacoast Bancorp, Inc.</div>
    </div>
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      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
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      <div><br>
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      <div><br>
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      <div style="text-align: center; margin-top: 12pt;"><u>Table 1: Newly Registered Securities</u></div>
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      <div><br>
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    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zd856d43207ac4a4087cd1696aad1d294">

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          <td style="width: 11.68%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Type</div>
          </td>
          <td style="width: 12.22%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Class Title</div>
          </td>
          <td style="width: 11.2%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Calculation Rule</div>
          </td>
          <td style="width: 12.24%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Amount to be Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Proposed Maximum Aggregate Offering Price Per Share<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 15.47%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Maximum Aggregate Offering Price</div>
          </td>
          <td style="width: 11.06%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Rate</div>
          </td>
          <td style="width: 15.38%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
            <div style="text-align: center;">Amount of Registration Fee</div>
          </td>
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          <td style="width: 11.68%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Equity</div>
          </td>
          <td style="width: 12.22%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Common stock, $0.01 par value per share</div>
          </td>
          <td style="width: 11.2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">457(c) and 457(h)</div>
          </td>
          <td style="width: 12.24%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">316,411<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          </td>
          <td style="width: 10.76%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$10.00</div>
          </td>
          <td style="width: 15.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$3,164,110</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">0.00011020</div>
          </td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$348.68</div>
          </td>
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          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Total Offering Amounts</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$3,164,110</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$348.68</div>
          </td>
        </tr>
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          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Total Fee Offsets</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$0.00</div>
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          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Net Fee Due</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$348.68</div>
          </td>
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    </table>
    <div style="text-align: justify; margin-bottom: 3pt;">___________________________________________</div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z085e7e6c96a24cddb4217953746e7067">

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              <div>(1)</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the First Seacoast Bancorp 2021 Equity Incentive Plan (the
                &#8220;Equity Plan&#8221;) as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of First Seacoast Bancorp, Inc. (the &#8220;Company&#8221;) pursuant to 17 C.F.R. Section&#160;230.416(a).</div>
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              <div>(2)</div>
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              <div style="text-align: justify;">Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Company&#8217;s common
                stock as reported on the Nasdaq Stock Market on January 19, 2023.</div>
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              <div>(3)</div>
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              <div style="text-align: justify;">Represents the number of shares of common stock reserved for issuance under the Equity Plan for any unvested awards of restricted stock and for any grants of stock options and restricted stock.</div>
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