YES
O(n^5)
TRS:
 {
         first(0(), X) -> nil(),
  first(s(X), cons(Y)) -> cons(Y),
               from(X) -> cons(X)
 }
 DUP: We consider a non-duplicating system.
  Trs:
   {
           first(0(), X) -> nil(),
    first(s(X), cons(Y)) -> cons(Y),
                 from(X) -> cons(X)
   }
  Matrix Interpretation:
   Interpretation class: triangular
          [X4]    [1 0 0 0 0][X4]   [1]
          [X3]    [0 0 0 0 0][X3]   [0]
   [from]([X2]) = [0 0 0 0 0][X2] + [0]
          [X1]    [0 0 0 0 0][X1]   [0]
          [X0]    [0 0 0 0 0][X0]   [0]
   
       [X4]    [1 0 0 0 0][X4]   [1]
       [X3]    [0 0 0 0 0][X3]   [0]
   [s]([X2]) = [0 0 0 0 0][X2] + [0]
       [X1]    [0 0 0 0 0][X1]   [1]
       [X0]    [0 0 0 0 0][X0]   [0]
   
          [X4]    [1 0 0 0 0][X4]   [0]
          [X3]    [0 0 0 0 0][X3]   [0]
   [cons]([X2]) = [0 0 0 0 0][X2] + [0]
          [X1]    [0 0 0 0 0][X1]   [0]
          [X0]    [0 0 0 0 0][X0]   [0]
   
         [0]
         [0]
   [0] = [0]
         [1]
         [1]
   
           [X9]  [X4]    [1 0 0 1 1][X9]   [1 0 0 0 0][X4]   [0]
           [X8]  [X3]    [0 0 0 0 0][X8]   [0 0 0 0 0][X3]   [0]
   [first]([X7], [X2]) = [0 0 0 0 0][X7] + [0 0 0 0 0][X2] + [0]
           [X6]  [X1]    [0 0 0 0 0][X6]   [0 0 0 0 0][X1]   [0]
           [X5]  [X0]    [0 0 0 0 0][X5]   [0 0 0 0 0][X0]   [0]
   
           [0]
           [0]
   [nil] = [0]
           [0]
           [0]
   
   
   Qed