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    <div style="text-align: right; font-family: 'Times New Roman',Times,serif;">Registration No. 333-___________ <br>
    </div>
    <div style="text-align: right; font-family: 'Times New Roman',Times,serif;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on November 16, 2021</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNITED STATES</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font>_________________________</div>
    <div style="text-align: center; font-size: 12pt;"> <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</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="z2b6f903f680c4bc99dbbcfd7ca792595">

        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">
              <div style="font-family: 'Times New Roman',Times,serif;">United States of America</div>
            </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;">84-2404519</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of 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, NH 03820</div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-size: 8pt;">(Address of Principal Executive Offices)</font><font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">First Seacoast Bancorp 2021 Equity Incentive Plan</font></div>
    <div style="text-align: center; font-size: 8pt;">(Full Title of the Plan)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <div style="text-align: center;"> <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="z727598f187c24bdbab743fa1bb9237a2">

        <tr>
          <td style="width: 47.35%; 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: 47.35%; 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: 47.35%; vertical-align: top;">
            <div style="text-align: center;">First Seacoast Bancorp</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: 47.35%; 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: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Dover, NH 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: 47.35%; 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: 47.35%; 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: 47.35%; 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: 47.35%; 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>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="z3910884b3e4b4567867cce1cb724802e">

        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Large accelerated filer &#9723;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Accelerated filer &#9723;</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>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.&#160; &#9723;</div>
    <div> <br>
    </div>
    <div> <br>
    </div>
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    <div style="text-align: center; font-weight: bold;">CALCULATION OF REGISTRATION FEE</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="zdf5f9d96cd504711b2c0e2f6b8903816">

        <tr>
          <td style="width: 19.81%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Title of Securities to be Registered</div>
          </td>
          <td style="width: 16.04%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <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: 24.53%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Proposed Maximum Offering Price Per Share</div>
          </td>
          <td style="width: 23.58%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Proposed Maximum Aggregate Offering Price</div>
          </td>
          <td style="width: 16.04%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Amount of Registration Fee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.81%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>Common stock, par value $0.01 per share</div>
          </td>
          <td style="width: 16.04%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">417,327<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"><br>
              </sup></div>
          </td>
          <td style="width: 24.53%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">$9.76 <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 23.58%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">$4,073,112</div>
          </td>
          <td style="width: 16.04%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">$378</div>
          </td>
        </tr>

    </table>
    <div>_______________________</div>
    <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="z379fc8617b7c4051af0a2dbdf38107a2">

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          <td style="width: 18pt; vertical-align: top; align: right;">(1)</td>
          <td style="width: auto; vertical-align: top;">
            <div>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 (the &#8220;Company&#8221;) pursuant to 17 C.F.R. Section 230.416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
          </td>
        </tr>

    </table>
    <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="z2f523fb0482e4fe692c44832745a27d3">

        <tr>
          <td style="width: 18pt; vertical-align: top; align: right;">(2)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Determined pursuant to 17 C.F.R. Section 230.457(h)(1) of the Securities Act.</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">____________________</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">This Registration Statement shall become effective upon filing in accordance with Section 8(a) of the Securities Act and 17 C.F.R. &#167; 230.462 under the Securities Act.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
      <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><font style="font-weight: bold;">PART I.</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font style="font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div><br>
    </div>
    <div style="margin-bottom: 12pt;"><font style="font-weight: bold;">Items 1 and 2.</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font style="font-weight: bold;">Plan Information; and Registrant
        Information and Employee Plan Annual Information</font></div>
    <div style="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.</div>
    <div style="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="margin-bottom: 12pt;"><font style="font-weight: bold;">PART II.</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font style="font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION
        STATEMENT</font></div>
    <div style="margin-bottom: 12pt;"><font style="font-weight: bold;">Item 3.</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font style="font-weight: bold;">Incorporation of Documents by Reference</font></div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">The following documents previously filed by First Seacoast Bancorp (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-indent: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31,
      2020 (Commission File No. 001-38985), filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/1769267/000156459021015669/fsea-10k_20201231.htm">March 26, 2021</a>, pursuant to Section 13(a) of the Exchange Act;</div>
    <div style="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 information specifically incorporated by reference into the Company&#8217;s Annual
      Report on Form 10-K for the year ended December&#160;31, 2020 from the Company&#8217;s definitive proxy statement on Schedule 14A, filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/1769267/000119312521115340/d102856ddef14a.htm">April


        14, 2021</a>, including the Company&#8217;s supplement to the definitive proxy statement on Schedule 14A, filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/1769267/000119312521160359/d510638ddefa14a.htm">May 13, 2021</a>;</div>
    <div style="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 Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2021,
      filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/1769267/000156459021027822/fsea-10q_20210331.htm">May 14, 2021</a>, the Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed with the
      Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1769267/000156459021044177/fsea-10q_20210630.htm">August 13, 2021</a>, and the Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed with the
      Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1769267/000156459021056511/fsea-10q_20210930.htm">November 12, 2021</a>;</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(d)<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 on <a href="https://www.sec.gov/Archives/edgar/data/0001769267/000094337421000003/form8k.htm">January 4, 2021</a>, <a href="https://www.sec.gov/Archives/edgar/data/1769267/000156459021030952/fsea-8k_20210527.htm">June 1, 2021</a> and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1769267/000156459021044889/fsea-8k_20210817.htm">August 17, 2021</a>;&#160;and</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(e)<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 Registration
      Statement on Form 8-A filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337419000349/form8a12b.htm">July 16, 2019</a> to register the Company's common stock under the Exchange Act (Commission File No.
      001-38985).</div>
    <div style="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-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-indent: 36pt; margin-bottom: 12pt;"> <br>
    </div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="margin-bottom: 12pt; font-weight: bold;">Item 4.&#160; Description of Securities</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="margin-bottom: 12pt; font-weight: bold;">Item 5.&#160; Interests of Named Experts and Counsel</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">None.</div>
    <div style="margin-bottom: 12pt; font-weight: bold;">Item 6.&#160;&#160;Indemnification of Directors and Officers</div>
    <div>
      <div style="text-indent: 36pt;">Article XI of the Bylaws of First Seacoast Bancorp (the &#8220;Company&#8221;) provides as follows:</div>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; margin-right: 36pt; margin-left: 36pt; font-weight: bold;">Article XI &#8211; Indemnification</div>
    <div style="margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 1. Legal Action</font>.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The Company may indemnify any person who was or is a party or
      is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the Company) by reason of the fact that he or
      she is or was a director, officer, employee or agent of the Company against expenses (including attorneys&#8217; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or
      proceeding, if such person acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to the best interests of the Company, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his
      or her conduct was unlawful.&#160; The termination of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in
      good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the Company or, with respect to any criminal action or proceeding, that the person had reasonable cause to believe that his or her conduct
      was unlawful.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab">&#160;</font>The Company may indemnify any person who was or is a party, or
      is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the Company to procure a judgment in its favor by reason of the fact that such person is or was a director, officer, employee or agent of
      the Company against expenses (including attorneys&#8217; fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or suit, if such person acted in good faith and in a manner he or she reasonably
      believed to be in, or not opposed to, the best interests of the Company, provided that no indemnification shall be made with respect to any claim, issue, or matter as to which such person has been adjudged to have been liable to the Company unless
      and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability, but in view of all the circumstances of the case, such person is fairly and reasonably
      entitled to indemnity for such expenses as the court shall deem proper.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 2. Successful Defense</font>.&#160; To the extent that a present or former director, officer, employee, or agent of the Company has been
      successful, on the merits or otherwise, in the defense of any action, suit or proceeding referred to in this Article XI or in defense of any claim, issue or matter therein, such person shall be indemnified against expenses (including attorneys&#8217; fees)
      actually and reasonably incurred by such person in connection therewith, if the person acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests of the Company.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 3. Proper Determination</font>.&#160; Any indemnification under Sections 1 and 2 of this Article XI shall be made by the Company only as
      authorized in the specific case, upon a determination that indemnification of the present or former director, officer, employee or agent is proper in the circumstances because he or she has met the applicable standard of conduct set forth in this
      Article XI. Such determination shall be made: (1) by the Board of Directors by a majority vote of a quorum consisting of directors who are not parties to such action, (2) by independent counsel, or (3) by the stockholders of the Company.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 4. Indemnification Not Exclusive</font>.&#160; The indemnification and advancement of expenses provided by or granted under this Article XI
      shall not be deemed exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors, or otherwise, both as to action in his or
      her official capacity and as to action in another capacity while holding such office.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"> <br>
    </div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">4</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 5. Insurance</font>.&#160; The Company may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee
      or agent of the Company against any liability asserted against such person and incurred by such person in any such capacity, or arising out of his or her status as such, whether or not the Company would have the power to indemnify such person against
      such liability under the provisions of this Article XI.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 6. Continuation of Indemnification</font>.&#160; The indemnification and advancement of expenses provided by or granted under this Article XI
      shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee, or agent of the Company and shall inure to the benefit of the heirs, executors, and administrators of that
      person.</div>
    <div style="text-indent: 36pt; margin-right: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">Section 7. Applicable Law</font>.&#160; Notwithstanding any other provision of this Article XI, no indemnification or purchase of insurance may be
      promised or made unless in compliance with applicable laws, rules or regulations, including 12 CFR &#167;239.40, 12 USC &#167;1828(k) and 12 CFR Part 359.</div>
    <div style="text-indent: 36pt;">In addition, Section 239.40 of Title 12 of the Code of Federal Regulations, as described below, applies to First Seacoast Bancorp.&#160; Section 239.31 of Title 12 of the Code of Federal Regulations indicates that Section
      239.40 apply to subsidiary holding companies, such as First Seacoast Bancorp.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Generally, federal regulations require indemnity coverage for mutual holding companies and subsidiary holding companies for any person against whom any action is brought or threatened because that person is or was a
      director or officer of the savings association, for:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">
      <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">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top; align: right;">(i)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Any amount for which that person becomes liable under a judgment in such action; and</div>
            </td>
          </tr>

      </table>
    </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;" class="DSPFListTable" id="zb6d1b0ab35cd42839deb4a80a54fa403">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right;">(ii)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Reasonable costs and expenses, including reasonable attorney&#8217;s fees, actually paid or incurred by that person in defending or settling such action, or in enforcing his or her rights under this section if he or she attains a favorable
              judgment in such enforcement action,</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>provided that indemnification shall be made to such person only if:</div>
    <div> <br>
    </div>
    <div>
      <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">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top; align: right;">(i)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Final judgment on the merits is in his or her favor; or</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div>
      <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">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top; align: right;">(ii)</td>
            <td style="width: auto; vertical-align: top;">
              <div>In case of:</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div> </div>
      <div>
        <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">

            <tr>
              <td style="width: 72pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top; align: right;">&#160;a.</td>
              <td style="width: auto; vertical-align: top;">
                <div>Settlement,</div>
              </td>
            </tr>

        </table>
        <div> <br>
        </div>
        <div>
          <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">

              <tr>
                <td style="width: 72pt;"><br>
                </td>
                <td style="width: 36pt; vertical-align: top; align: right;">&#160;b.</td>
                <td style="width: auto; vertical-align: top;">
                  <div>Final judgment against him or her, or </div>
                </td>
              </tr>

          </table>
        </div>
      </div>
    </div>
    <div>
      <div style="text-indent: 36pt;"><font style="font-size: 3pt;">&#160;&#160;&#160;&#160; </font><font style="font-size: 3pt;"></font><br>
        <font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" id="TRGRRTFtoHTMLTab"></font></div>
      <div style="text-indent: 0px;">&#160;</div>
      <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="z6c016655acf34da292ae96e3b24c1538">

          <tr>
            <td style="width: 72pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top; align: right;">&#160;c.</td>
            <td style="width: auto; vertical-align: top;">
              <div>Final judgment in his or her favor, other than on the merits, if a majority of the disinterested directors of the mutual holding company determine that he or she was acting in good faith within the scope of his or her employment or
                authority as he or she could reasonably have perceived it under the circumstances and for a purpose he or she could reasonably have believed under the circumstances was in the best interests of the mutual holding company or its members.</div>
            </td>
          </tr>

      </table>
    </div>
    <br>
    <div style="text-indent: 36pt;">However, no indemnification shall be made unless the mutual holding company gives the Board at least 60 days&#8217; notice of its intention to make such indemnification. Such notice shall state the facts on which the action
      arose, the terms of any settlement, and any disposition of the action by a court. Such notice, a copy thereof, and a certified copy of the resolution containing the required determination by the board of directors shall be sent to the appropriate
      Reserve Bank, who shall promptly acknowledge receipt thereof. The notice period shall run from the date of such receipt. No such indemnification shall be made if the Board advises the mutual holding company in writing, within such notice period, of
      its objection to the indemnification.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-indent: 36pt;">As used in the above paragraph:</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;" class="DSPFListTable" id="z55269fbb2c904c9f86adf24c27d8528f">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right;">(i)</td>
          <td style="width: auto; vertical-align: top;">
            <div>&#8220;Action&#8221; means any judicial or administrative proceeding, or threatened proceeding, whether civil, criminal, or otherwise, including any appeal or other proceeding for review;</div>
          </td>
        </tr>

    </table>
    <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;" class="DSPFListTable" id="z1bd0207edb714b30acf04a80474607fa">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right;">(ii)</td>
          <td style="width: auto; vertical-align: top;">
            <div>&#8220;Court&#8221; includes, without limitation, any court to which or in which any appeal or any proceeding for review is brought;</div>
          </td>
        </tr>

    </table>
    <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;" class="DSPFListTable" id="z0738278eb2d14b6e800693b4eb3d02bf">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right;">(iii)</td>
          <td style="width: auto; vertical-align: top;">
            <div>&#8220;Final Judgment&#8221; means a judgment, decree, or order which is not appealable or as to which the period for appeal has expired with no appeal taken;</div>
          </td>
        </tr>

    </table>
    <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;" class="DSPFListTable" id="z240ae3c86bab482994ee1827790dcd1a">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; align: right;">(iv)</td>
          <td style="width: auto; vertical-align: top;">
            <div>&#8220;Settlement&#8221; includes the entry of a judgment by consent or confession or a plea of guilty or of <font style="font-style: italic;">nolo contendere</font>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="margin-bottom: 12pt; font-weight: bold;">Item 7.&#160;&#160;Exemption From Registration Claimed</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="font-weight: bold;">Item 8.&#160; List of Exhibits.</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="zb54630102ea8456aa934786e8c7d08c9">

        <tr>
          <td style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>Regulation S-K</div>
            <div>Exhibit Number</div>
          </td>
          <td style="width: 5.38%; vertical-align: bottom;">&#160;</td>
          <td style="width: 74.16%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div>Document</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1769267/000094337419000349/ex_4-1.htm">4</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Form of Common Stock Certificate (Incorporated by reference to Exhibit 4.1 to the Registration Statement on Form 8-A (File No. 001-38985) filed by the Company under the Exchange Act with the Commission on July 16, 2019, and all amendments
              or reports filed for the purpose of updating such description)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex-5.htm">5</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Opinion of Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; 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: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>First Seacoast Bancorp 2021 Equity Incentive Plan (incorporated by reference to Appendix A to the Definitive Proxy Statement for the Annual Meeting of Stockholders of First Seacoast Bancorp (File No. 001-38985), filed by First Seacoast
              Bancorp under the Exchange Act on April 14, 2021)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-2.htm">10.2</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Form of Restricted Stock Award</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-3.htm">10.3</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Form of Incentive Stock Option Award Agreement</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-4.htm">10.4</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Form of Non-Qualified Stock Option Award Agreement</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex-5.htm">23.1</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Consent of Luse Gorman, PC (contained in Exhibit 5)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex23-2.htm">23.2</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Consent of Baker Newman &amp; Noyes LLC (Independent Registered Public Accounting Firm)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">&#160;</td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24</a></div>
          </td>
          <td style="width: 5.38%; vertical-align: top;">&#160;</td>
          <td style="width: 74.16%; vertical-align: top;">
            <div>Power of Attorney (contained on signature page)</div>
          </td>
        </tr>

    </table>
    <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-indent: 36pt; margin-bottom: 12pt;">The undersigned registrant hereby undertakes:</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">1.&#160;&#160;&#160;&#160;&#160;&#160; <font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"></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-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 of
      1933;</div>
    <div style="text-indent: 72pt; margin-bottom: 12pt;"> <br>
    </div>
    <div style="text-indent: 72pt; margin-bottom: 12pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">6</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="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-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="margin-bottom: 12pt;"><font style="font-style: italic;">provided, however</font>, 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 Corporation pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</div>
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    <div style="text-indent: 36pt; margin-bottom: 12pt;">We, the undersigned directors and officers of First Seacoast Bancorp (the &#8220;Company&#8221;) hereby severally constitute and appoint James R. Brannen, as our true and lawful attorney and agent, to do any and
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{"company-data": {"conformed-name": "First Seacoast Bancorp", "cik": "0001769267", "assigned-sic": "6035", "irs-number": "000000000", "state-of-incorporation": "X1", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-261118", "film-number": "211416543"}, "business-address": {"street1": "633 CENTRAL AVENUE", "city": "DOVER", "state": "NH", "zip": "03820", "phone": "603-742-4680"}, "mail-address": {"street1": "633 CENTRAL AVENUE", "city": "DOVER", "state": "NH", "zip": "03820"}}
Registration No. 333-___________
As filed with the Securities and Exchange Commission on November 16, 2021
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
_________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
First Seacoast Bancorp
(Exact Name of Registrant as Specified in its Charter)
United States of America
84-2404519
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification No.)
633 Central Avenue
Dover, NH 03820
(Address of Principal Executive Offices)
First Seacoast Bancorp 2021 Equity Incentive Plan
(Full Title of the Plan)
Copies to:
James R. Brannen
Victor L. Cangelosi, Esq.
President and Chief Executive Officer
Thomas P. Hutton, Esq.
First Seacoast Bancorp
Luse Gorman, PC
633 Central Avenue
5335 Wisconsin Ave., N.W., Suite 780
Dover, NH 03820
Washington, DC 20015-2035
(603) 742-4680
(202) 274-2000
(Name, Address and Telephone
Number of Agent for Service)
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 "large accelerated filer," "accelerated
      filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"):
Large accelerated filer ◻
Accelerated filer ◻
Non-accelerated filer  ⌧
Smaller reporting company⌧
Emerging growth company ⌧
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.  ◻
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be Registered
(1)
Proposed Maximum Offering Price Per Share
Proposed Maximum Aggregate Offering Price
Amount of Registration Fee
Common stock, par value $0.01 per share
417,327
$9.76
(2)
$4,073,112
$378
_______________________
(1)
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 "Equity Plan") as a result of a
              stock split, stock dividend or similar adjustment of the outstanding common stock of First Seacoast Bancorp (the "Company") pursuant to 17 C.F.R. Section 230.416(a) under the Securities Act of 1933, as amended (the "Securities Act").
(2)
Determined pursuant to 17 C.F.R. Section 230.457(h)(1) of the Securities Act.
____________________
This Registration Statement shall become effective upon filing in accordance with Section 8(a) of the Securities Act and 17 C.F.R. § 230.462 under the Securities Act.
2
PART I.
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Items 1 and 2.
Plan Information; and Registrant
        Information and Employee Plan Annual Information
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 "Commission") under the Securities Act.
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.
PART II.
INFORMATION REQUIRED IN THE REGISTRATION
        STATEMENT
Item 3.
Incorporation of Documents by Reference
The following documents previously filed by First Seacoast Bancorp (the "Company") with the Commission under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), 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 8-K, unless otherwise indicated therein, including any exhibits included with such Items):
(a)
The Company's Annual Report on Form 10-K for the fiscal year ended December 31,
      2020 (Commission File No. 001-38985), filed with the Commission on
March 26, 2021
, pursuant to Section 13(a) of the Exchange Act;
(b)
The information specifically incorporated by reference into the Company's Annual
      Report on Form 10-K for the year ended December 31, 2020 from the Company's definitive proxy statement on Schedule 14A, filed with the Commission on
April

        14, 2021
, including the Company's supplement to the definitive proxy statement on Schedule 14A, filed with the Commission on
May 13, 2021
;
(c)
The Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2021,
      filed with the Commission on
May 14, 2021
, the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed with the
      Commission on
August 13, 2021
, and the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed with the
      Commission on
November 12, 2021
;
(d)
The Company's Current Reports on Form 8-K filed on
January 4, 2021
,
June 1, 2021
and
August 17, 2021
; and
(e)
The description of the Company's common stock contained in the Registration
      Statement on Form 8-A filed with the Commission on
July 16, 2019
to register the Company's common stock under the Exchange Act (Commission File No.
      001-38985).
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.  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. 
      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.
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.
3
Item 4.  Description of Securities
Not applicable.
Item 5.  Interests of Named Experts and Counsel
None.
Item 6.  Indemnification of Directors and Officers
Article XI of the Bylaws of First Seacoast Bancorp (the "Company") provides as follows:
Article XI – Indemnification
Section 1. Legal Action
.
(a)
The Company may indemnify any person who was or is a party or
      is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the Company) by reason of the fact that he or
      she is or was a director, officer, employee or agent of the Company against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or
      proceeding, if such person acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to the best interests of the Company, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his
      or her conduct was unlawful.  The termination of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in
      good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the Company or, with respect to any criminal action or proceeding, that the person had reasonable cause to believe that his or her conduct
      was unlawful.
(b)
The Company may indemnify any person who was or is a party, or
      is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the Company to procure a judgment in its favor by reason of the fact that such person is or was a director, officer, employee or agent of
      the Company against expenses (including attorneys' fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or suit, if such person acted in good faith and in a manner he or she reasonably
      believed to be in, or not opposed to, the best interests of the Company, provided that no indemnification shall be made with respect to any claim, issue, or matter as to which such person has been adjudged to have been liable to the Company unless
      and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability, but in view of all the circumstances of the case, such person is fairly and reasonably
      entitled to indemnity for such expenses as the court shall deem proper.
Section 2. Successful Defense
.  To the extent that a present or former director, officer, employee, or agent of the Company has been
      successful, on the merits or otherwise, in the defense of any action, suit or proceeding referred to in this Article XI or in defense of any claim, issue or matter therein, such person shall be indemnified against expenses (including attorneys' fees)
      actually and reasonably incurred by such person in connection therewith, if the person acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests of the Company.
Section 3. Proper Determination
.  Any indemnification under Sections 1 and 2 of this Article XI shall be made by the Company only as
      authorized in the specific case, upon a determination that indemnification of the present or former director, officer, employee or agent is proper in the circumstances because he or she has met the applicable standard of conduct set forth in this
      Article XI. Such determination shall be made: (1) by the Board of Directors by a majority vote of a quorum consisting of directors who are not parties to such action, (2) by independent counsel, or (3) by the stockholders of the Company.
Section 4. Indemnification Not Exclusive
.  The indemnification and advancement of expenses provided by or granted under this Article XI
      shall not be deemed exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors, or otherwise, both as to action in his or
      her official capacity and as to action in another capacity while holding such office.
4
Section 5. Insurance
.  The Company may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee
      or agent of the Company against any liability asserted against such person and incurred by such person in any such capacity, or arising out of his or her status as such, whether or not the Company would have the power to indemnify such person against
      such liability under the provisions of this Article XI.
Section 6. Continuation of Indemnification
.  The indemnification and advancement of expenses provided by or granted under this Article XI
      shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee, or agent of the Company and shall inure to the benefit of the heirs, executors, and administrators of that
      person.
Section 7. Applicable Law
.  Notwithstanding any other provision of this Article XI, no indemnification or purchase of insurance may be
      promised or made unless in compliance with applicable laws, rules or regulations, including 12 CFR §239.40, 12 USC §1828(k) and 12 CFR Part 359.
In addition, Section 239.40 of Title 12 of the Code of Federal Regulations, as described below, applies to First Seacoast Bancorp.  Section 239.31 of Title 12 of the Code of Federal Regulations indicates that Section
      239.40 apply to subsidiary holding companies, such as First Seacoast Bancorp.
Generally, federal regulations require indemnity coverage for mutual holding companies and subsidiary holding companies for any person against whom any action is brought or threatened because that person is or was a
      director or officer of the savings association, for:
(i)
Any amount for which that person becomes liable under a judgment in such action; and
(ii)
Reasonable costs and expenses, including reasonable attorney's fees, actually paid or incurred by that person in defending or settling such action, or in enforcing his or her rights under this section if he or she attains a favorable
              judgment in such enforcement action,
provided that indemnification shall be made to such person only if:
(i)
Final judgment on the merits is in his or her favor; or
(ii)
In case of:
a.
Settlement,
b.
Final judgment against him or her, or
c.
Final judgment in his or her favor, other than on the merits, if a majority of the disinterested directors of the mutual holding company determine that he or she was acting in good faith within the scope of his or her employment or
                authority as he or she could reasonably have perceived it under the circumstances and for a purpose he or she could reasonably have believed under the circumstances was in the best interests of the mutual holding company or its members.
However, no indemnification shall be made unless the mutual holding company gives the Board at least 60 days' notice of its intention to make such indemnification. Such notice shall state the facts on which the action
      arose, the terms of any settlement, and any disposition of the action by a court. Such notice, a copy thereof, and a certified copy of the resolution containing the required determination by the board of directors shall be sent to the appropriate
      Reserve Bank, who shall promptly acknowledge receipt thereof. The notice period shall run from the date of such receipt. No such indemnification shall be made if the Board advises the mutual holding company in writing, within such notice period, of
      its objection to the indemnification.
5
As used in the above paragraph:
(i)
"Action" means any judicial or administrative proceeding, or threatened proceeding, whether civil, criminal, or otherwise, including any appeal or other proceeding for review;
(ii)
"Court" includes, without limitation, any court to which or in which any appeal or any proceeding for review is brought;
(iii)
"Final Judgment" means a judgment, decree, or order which is not appealable or as to which the period for appeal has expired with no appeal taken;
(iv)
"Settlement" includes the entry of a judgment by consent or confession or a plea of guilty or of
nolo contendere
.
Item 7.  Exemption From Registration Claimed
Not applicable.
Item 8.  List of Exhibits.
Regulation S-K
Exhibit Number
Document
4
Form of Common Stock Certificate (Incorporated by reference to Exhibit 4.1 to the Registration Statement on Form 8-A (File No. 001-38985) filed by the Company under the Exchange Act with the Commission on July 16, 2019, and all amendments
              or reports filed for the purpose of updating such description)
5
Opinion of Luse Gorman, PC
10.1
First Seacoast Bancorp 2021 Equity Incentive Plan (incorporated by reference to Appendix A to the Definitive Proxy Statement for the Annual Meeting of Stockholders of First Seacoast Bancorp (File No. 001-38985), filed by First Seacoast
              Bancorp under the Exchange Act on April 14, 2021)
10.2
Form of Restricted Stock Award
10.3
Form of Incentive Stock Option Award Agreement
10.4
Form of Non-Qualified Stock Option Award Agreement
23.1
Consent of Luse Gorman, PC (contained in Exhibit 5)
23.2
Consent of Baker Newman & Noyes LLC (Independent Registered Public Accounting Firm)
24
Power of Attorney (contained on signature page)
Item 9.  Undertakings
The undersigned registrant hereby undertakes:
1.
To file, during any period in which offers or sales are being made, a post-effective amendment
      to the Registration Statement:
(i)
to include any prospectus required by Section 10(a)(3) of the Securities Act of
      1933;
6
(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) (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
      "Calculation of Registration Fees" table in the effective registration statement;
(iii)
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;
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 Corporation pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
2.
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
bona
        fide
offering thereof;
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.
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 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
5.
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.  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.
7
SIGNATURES
The Registrant.
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, November 16, 2021.
FIRST SEACOAST BANCORP
By:
/s/ James R. Brannen
James R. Brannen
President and Chief Executive Officer
(Duly Authorized Representative)
POWER OF ATTORNEY
We, the undersigned directors and officers of First Seacoast Bancorp (the "Company") 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 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.
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 indicated.
Signatures
Title
Date
/s/ James R. Brannen
President, Chief Executive Officer
November 16, 2021
James R. Brannen
and Director
(Principal Executive Officer)
/s/ Richard M. Donovan
Senior Vice President and Chief
November 16, 2021
Richard M. Donovan
Financial Officer (Principal Financial Officer)
/s/ Thomas J. Jean
Director (Chairman of the Board)
November 16, 2021
Thomas J. Jean
/s/ Janet Sylvester
Director (Vice Chairman of the
November 16, 2021
Janet Sylvester
Board)
Signatures
Title
Date
/s/ Michael J. Bolduc
Director
November 16, 2021
Michael J. Bolduc
/s/ Mark P. Boulanger
Director
November 16, 2021
Mark P. Boulanger
/s/ James Jalbert
Director
November 16, 2021
James Jalbert
/s/ Erica A. Johnson
Director
November 16, 2021
Erica A. Johnson
/s/ Dana C. Lynch
Director
November 16, 2021
Dana C. Lynch
/s/ Paula J. Williamson-Reid
Director
November 16, 2021
Paula J. Williamson-Reid