USCB FINANCIAL HOLDINGS, INC.

Stockholders and the Board of Directors of

Doral, Florida

Opinion on the Financial Statements

We have audited the accompanying consolidated

balance sheets of USCB Financial Holdings, Inc. (the

“Company”) as of December 31, 2025 and 2024, the related consolidated

statements of operations,

comprehensive income, changes in stockholders’ equity,

and cash flows for the years then ended,

and the related notes (collectively referred to as the “financial statements”).

In our opinion, the financial

statements present fairly, in all material respects, the

financial position of the Company

as of December 31,

2025 and 2024, and the results of its operations and its

cash flows for the years then ended, in conformity

with accounting principles generally accepted in the United

States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s

management. Our responsibility is to

express an opinion

on the Company’s financial

statements based on our

audits. We are a

public accounting

firm registered with the Public Company Accounting Oversight

Board (United States) (“PCAOB”) and are

required to be

independent with respect to

the Company in accordance

with the U.S.

federal securities laws

and the applicable rules and regulations of the Securities

and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the

standards of the PCAOB. Those standards require that

we plan and perform the audit to obtain reasonable assurance

about whether the financial statements are

free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess

the risks of material misstatement of the financial

statements, whether due to error or fraud, and performing

procedures that respond to those risks. Such

procedures included examining, on a test basis, evidence

regarding the amounts and disclosures in the

financial statements. Our audits also included evaluating the accounting

principles used and significant

estimates made by management, as well as evaluating the

overall presentation of the financial statements.

We believe that our audits provide a reasonable

basis for our opinion.

/s/ Crowe LLP

We have served as the Company's auditor since

Fort Lauderdale, Florida