<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY>

<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>

<!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 45%"><DIV STYLE="font-size: 1pt; border-top: Black 2px solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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>
<!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 45%"><DIV STYLE="font-size: 1pt; border-top: Black 2px solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->


<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>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <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>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>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <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 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>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <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>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <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 -->

<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>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <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>

<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; 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>

<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
    - 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>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Silver 4px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->



</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "c101616_s8.htm", "secsgml_size_bytes": 57552}]
{"company-data": {"conformed-name": "FIRST HORIZON CORP", "cik": "0000036966", "assigned-sic": "6021", "irs-number": "620803242", "state-of-incorporation": "TN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-255580", "film-number": "21865089"}, "business-address": {"street1": "165 MADISON AVENUE", "city": "MEMPHIS", "state": "TN", "zip": "38103", "phone": "9018186232"}, "mail-address": {"street1": "165 MADISON AVENUE", "city": "MEMPHIS", "state": "TN", "zip": "38103"}, "former-company": [{"former-conformed-name": "FIRST HORIZON NATIONAL CORP", "date-changed": "20040422"}, {"former-conformed-name": "FIRST TENNESSEE NATIONAL CORP", "date-changed": "19920703"}, {"former-conformed-name": "FIRST TENNESSEE BANKS INC", "date-changed": "19600201"}]}
As filed with the Securities and Exchange Commission
on April 28, 2021
Registration No. 333-________
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
FIRST HORIZON CORPORATION
(Exact name of registrant as specified in its
charter)
Tennessee
62-0803242
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
165 Madison Avenue Memphis Tennessee
38103
(Address of principal executive offices)
(zip code)
FIRST HORIZON CORPORATION
2021 INCENTIVE PLAN
(Full title of plan)
Clyde A. Billings, Jr.
Senior Vice President, Assistant General
Counsel, and Corporate Secretary
First Horizon Corporation
165 Madison Avenue
Memphis, TN 38103
(901) 523-5679
(Name, address, and telephone number, including
        area code, of agent for service)
With a copy to:
John A. Niemoeller
Senior Vice President, Counsel, and Assistant
Corporate Secretary
First Horizon Corporation
165 Madison Avenue
Memphis, TN 38103
(901) 523-4170
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 "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging
growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
þ
Accelerated filer
o
Non-accelerated filer
o
Smaller reporting company
o
Emerging growth company
o
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.
o
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
registered
Proposed maximum
offering price per
share
(1)
Proposed maximum
aggregate offering
price
(1)
Amount of
registration fee
(1)
Common
    Stock
14,000,000
    shares
$18.19/share
$254,660,000
$27,783.41
(1)
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's stock on April 26, 2021.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
The Section 10(a) prospectus relating to the 2021 Incentive Plan
("Plan") of First Horizon Corporation ("FHN" or "Registrant" or "Company") is omitted
from this Registration Statement pursuant to the Note to Part I of Form S-8.
PART II
INFORMATION REQUIRED IN REGISTRATION STATEMENT
The following information is included in this registration statement:
Item 3. Incorporation of Documents by Reference
The following documents filed with the Securities and Exchange Commission
(the "Commission") by FHN
(File No. 001-15185)
are
incorporated herein by reference
other than, in each case, documents (or
information within such documents) deemed to have been furnished but not filed in accordance with Commission rules:
(a)
FHN's Annual Report on Form 10-K for the year ended December 31, 2020;
(b)
FHN's
                                                                                               Current Reports on Form 8-K filed in 2021 on January 22
,
January
                                                                                               26
,
April
                                                                                               21
,
April 28
, and
April 28
, other than the portions not deemed to be "filed"; and
(c)
The description of FHN's common stock, par value $0.625 per share, set forth in a registration statement on Form 8-A filed pursuant to Section 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.
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.
Item 4. Description of Securities
Not applicable.
Item 5. Interests of Named Experts and Counsel
The validity of the shares of FHN'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
FIRST
    HORIZON CORPORATION
II
    - 1
FORM
    S-8 2021 INCENTIVE PLAN
than one percent of FHN's total common shares
outstanding at March 31 2021, and beneficially owned no depositary receipts related to any series of FHN preferred stock.
Item 6. Indemnification of Directors and Officers
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' and officers' 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.
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.
The shareholders of FHN have approved a provision in Article Six
of FHN'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.
Item 7. Exemption from Registration Claimed
Not applicable.
Item 8. Exhibits
Exhibit No.
Description
4.1
Restated Charter of First Horizon Corporation, incorporated herein by reference to Exhibit 3.1
    to FHN's Current Report on Form 8-K filed October 29, 2020
4.2
Articles of Amendment to the Restated Charter of First Horizon Corporation, incorporated herein
    by reference to Exhibit 3.1 to FHN's Current Report on Form 8-K filed December 1, 2020
4.3
Bylaws of First Horizon Corporation, as amended and restated effective
    November 30, 2020, incorporated herein by reference to Exhibit 3.2 to FHN's Current Report on Form 8-K filed December
    1, 2020
4.4
First Horizon Corporation 2021 Incentive Plan, incorporated herein
    by reference to Appendix A to FHN's Proxy Statement (Schedule 14A Information) filed with the Securities and Exchange
    Commission on March 15, 2021
5.1
Opinion and consent of John A. Niemoeller concerning the legality of the securities being registered hereunder
23.1
Consent of Independent Registered Public Accounting Firm
24.1
Power of Attorney executed by certain directors and officers of First Horizon Corporation
FIRST
    HORIZON CORPORATION
II
    - 2
FORM
    S-8 2021 INCENTIVE PLAN
Item 9. Undertakings
(a)
The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
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) (§ 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 "Calculation of Registration Fee" table in the
effective registration statement; and
(iii)
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;
Provided, however, that:
(A)
paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 (§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
(B)
[not applicable].
(C)
Provided further, however
, 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 (§239.44 of this chapter) or Form SF-3 (§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
(§239.1100(c)).
(2)
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.
FIRST
    HORIZON CORPORATION
II
    - 3
FORM
    S-8 2021 INCENTIVE PLAN
(3)
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.
(4-7)
[not applicable].
(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933,
each filing of the registrant'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'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.
(h)
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.
FIRST
    HORIZON CORPORATION
II
    - 4
FORM
    S-8 2021 INCENTIVE PLAN
SIGNATURES
The Registrant
. 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.
FIRST HORIZON CORPORATION
By:
/s/
William C. Losch III
William C. Losch III
Senior Executive Vice President and
Chief Financial Officer
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.
Signature*
Title
Date*
Signature*
Title
Date*
D. Bryan Jordan
D. Bryan Jordan
President, Chief Executive Officer, and a Director (principal
    executive officer)
*
William C. Losch III
William C. Losch III
Senior Executive Vice President and Chief Financial Officer
    (principal financial officer)
*
Jeff L. Fleming
Jeff L. Fleming
Executive Vice President and Chief Accounting Officer (principal
    accounting officer)
*
Harry V. Barton, Jr.
Harry V. Barton, Jr.
Director
*
Kenneth A. Burdick
Kenneth A. Burdick
Director
*
Daryl G. Byrd
Daryl G. Byrd
Executive Chairman of
the Board of Directors
*
John N. Casbon
John N. Casbon
Director
*
John C. Compton
John C. Compton
Director
*
Wendy P. Davidson
Wendy P. Davidson
Director
*
William H. Fenstermaker
William H. Fenstermaker
Director
*
J. Michael Kemp, Sr.
J. Michael Kemp, Sr.
Director
*
Rick E. Maples
Rick E. Maples
Director
*
Vicki R. Palmer
Vicki R. Palmer
Director
*
Colin V. Reed
Colin V. Reed
Director
*
E. Stewart Shea III
E. Stewart Shea III
Director
*
Cecelia D. Stewart
Cecelia D. Stewart
Director
*
Rajesh Subramaniam
Rajesh Subramaniam
Director
*
Rosa Sugrañes
Rosa Sugrañes
Director
*
R. Eugene Taylor
R. Eugene Taylor
Director
*
*By:
/s/ Clyde A. Billings, Jr.
April 28, 2021
Clyde A. Billings, Jr.
As Attorney-in-Fact
FIRST
    HORIZON CORPORATION
II
    - 5
FORM
    S-8 2021 INCENTIVE PLAN