<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<previousAccessionNumber>0000943374-25-000081</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0002055439</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>1</amendmentNo>
<securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0001943802</issuerCik>
<issuerName>First Seacoast Bancorp, Inc.</issuerName>
<issuerCusip>33631F104</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>633 Central Avenue</com:street1>
<com:city>Dover</com:city>
<com:stateOrCountry>NH</com:stateOrCountry>
<com:zipCode>03820</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>First Seacoast Bank Employee Stock Ownership Plan Trust</reportingPersonName>
<memberGroup>b</memberGroup>
<citizenshipOrOrganization>NH</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>337789</soleVotingPower>
<sharedVotingPower>76944</sharedVotingPower>
<soleDispositivePower>414733</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>414733</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>8.8</classPercent>
<typeOfReportingPerson>EP</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>First Seacoast Bancorp, Inc.</issuerName>
<issuerPrincipalExecutiveOfficeAddress>633 Central Avenue, Dover, New Hampshire, 03820</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>First Seacoast Bank&#13;
Employee Stock Ownership Plan Trust&#13;
Trustee: Pentegra Trust Company</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>c/o Pentegra Services, Inc.&#13;
2 Enterprise Drive, Suite 408&#13;
Shelton, Connecticut 06484</principalBusinessOfficeOrResidenceAddress>
<citizenship>New Hampshire</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>EP</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>414,733</amountBeneficiallyOwned>
<classPercent>8.8</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>337,789</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>76,944</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>414,733</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>First Seacoast Bank Employee Stock Ownership Plan Trust</reportingPersonName>
<signatureDetails>
<signature>/s/ Paula Edmonds</signature>
<title>Paula Edmonds, Senior Vice President, Pentegra Trust Company, Trustee</title>
<date>02/10/2026</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
