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United States securities and exchange commission logo





                             December 6, 2023

       Susan K. Cullen
       Senior Executive Vice President, Treasurer and Chief Financial Officer
       Flushing Financial Corporation
       220 RXR Plaza
       Uniondale, New York 11556

                                                        Re: Flushing Financial
Corporation
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            For 10-Q for the
Quarterly Period Ended September 30, 2023
                                                            File No. 001-33013

       Dear Susan K. Cullen:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Lending Activities, page 3

   1.                                                   We note the tabular
disclosure on page 4 detailing the composition of your gross loan
                                                        portfolio, which
includes commercial real estate (   CRE   ). Given the significance of CRE
                                                        in your total loan
portfolio, please revise your disclosures, in future filings, to further
                                                        disaggregate the
composition of your CRE loan portfolio by separately presenting owner
                                                        and non-owner occupied,
by borrower type (e.g., by office, hotel, multifamily, etc.),
                                                        geographic
concentrations and other characteristics (e.g., current weighted average and/or
                                                        range of loan-to-value
ratios, occupancy rates, etc.) material to an investor   s
                                                        understanding of your
CRE loan portfolio. In addition, revise to describe the specific
                                                        details of any risk
management policies, procedures or other actions undertaken by
                                                        management in response
to the current environment.
       Form 10-Q for the Quarterly Period Ended September 30, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
 Susan K. Cullen
FirstName  LastNameSusan   K. Cullen
Flushing Financial Corporation
Comapany6,
December   NameFlushing
             2023        Financial Corporation
December
Page 2    6, 2023 Page 2
FirstName LastName
Financial Condition
Liabilities, page 56

2.       We note that your brokered deposits totaled $1,102.6 million at
September 30, 2023,
         representing an increase of $246.3 million from $856.3 million at
December 31, 2022. In
         future filings, please identify which lines in your deposits table
include your brokered
         deposits. In addition, include a more fulsome discussion of factors
driving change in these
         brokered deposits as well as in your uninsured deposits, along with an
enhanced
         discussion of the effects such deposit changes have on the bank   s
liquidity and funding
         costs. Further, expand your disclosures to discuss the impacts, if
any, that brokered
         deposits have had on your interest expense, net interest income, and
deposit beta.
Interest Rate Risk
Income Simulation Analysis, page 58

3.       We note your disclosure stating that management provides a report,
which quantifies the
         potential changes in net interest income under various scenarios, for
review by the Asset-
         Liability Investment Committee (   ALCO   ) of the Board of Directors.
Please expand your
         disclosure in future filings, to discuss the different ways the ALCO
committee manages
         interest rate risk, such as any management or governance controls,
policy limits, the
         information the Committee gains from the analysis, how it is used and
any limitations of
         the output from the approach. In addition, include a more fulsome
discussion of the
         changes in the outputs in the analysis from period to period and the
factors driving the
         changes.
4.       We note the disclosure on page 58 that the computation of prospective
effects of
         hypothetical interest rate changes are based on assumptions. Please
revise your disclosures
         in future filings to fully describe and define the various identified
assumptions, whether
         you use proprietary or third-party data, how the data are used in your
modeling and any
         unique facts and circumstances about them, such as how they have or
may respond to
         unknown facts and circumstances, such as exogenous events.
Additionally, please disclose
         changes in any assumptions used for any comparative period, including
changes to the
         data source used or significant changes in the actual assumption
itself due to, and for
         example, internal data, market conditions or significant changes in
the judgments and
         determinations made by management as you refine your modeling over
time. Please see
         Item 305(a)(1)(ii)(B) of Regulation S-K.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Sarmad Makhdoom at 202-551-5776 or Robert Klein at
202-551-3847
with any questions.
 Susan K. Cullen
Flushing Financial Corporation
December 6, 2023
Page 3


FirstName LastNameSusan K. Cullen             Sincerely,
Comapany NameFlushing Financial Corporation
                                              Division of Corporation Finance
December 6, 2023 Page 3                       Office of Finance
FirstName LastName
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