Page "First Communion" Paragraph 14

* The Church of Jesus Christ of Latter-day Saints ( LDS Church ) Latter-day Saint children are baptized at the age eight, which is considered the age of accountability, as directed in Doctrine and Covenants 68: 27, and are confirmed shortly afterward.

It is in many ways culturally and spiritually equivalent to a First Communion ceremony.

( Note: Technically only baptized members need to partake of the sacrament ( i. e. the Communion ), but in practice young children and new converts who have not yet been baptized often partake of the sacrament along with the rest of the congregation.

As such there is no " First Communion " among Latter-day Saints.