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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000914317-99-000153.txt : 19990319
<SEC-HEADER>0000914317-99-000153.hdr.sgml : 19990319
ACCESSION NUMBER:		0000914317-99-000153
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19990305
ITEM INFORMATION:		
FILED AS OF DATE:		19990318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLANIGANS ENTERPRISES INC
		CENTRAL INDEX KEY:			0000012040
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				590877638
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	001-06836
		FILM NUMBER:		99568132

	BUSINESS ADDRESS:	
		STREET 1:		2841 CYPRESS CREEK RD
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309
		BUSINESS PHONE:		3059749003

	MAIL ADDRESS:	
		STREET 1:		2841 CYPRESS CREEK ROAD
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BIG DADDYS LOUNGES INC
		DATE OF NAME CHANGE:	19780309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CASTLEWOOD INTERNATIONAL CORP
		DATE OF NAME CHANGE:	19760222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOSAM CORP
		DATE OF NAME CHANGE:	19690415
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<TEXT>

                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM 8-K

                           CURRENT REPORT PURSUANT TO
           SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported):   March 5, 1999 
                                                    (February 26, 1999)
                                                    ------------------- 

                         Commission File Number: 1-6836

                          Flanigan's Enterprises, Inc.
- --------------------------------------------------------------------------------

             (Exact name of registrant as specified in its charter)

                Florida                                      59-0877638 
(State or other jurisdiction of incorporation             (IRS Employer 
 or organization)                                       Identification Number)

   2841 W. Cypress Creek Road, Fort Lauderdale, Florida            33309
- --------------------------------------------------------------------------------
      (Address of principal executive offices)                 (Zip Code)

Registrant's telephone number, including area code:    954-974-9003 
<PAGE>

Item No. 4.       Changes in Registrant's Certifying Accountant

(a)      At its annual  Board of Directors  meeting on February  26,  1999,  the
         Board  of  Directors  of  Flanigan's  Enterprises,   Inc.  engaged  the
         accounting  firm  of  Rachlin,  Cohen  &  Holtz,  LLP,  as  independent
         accountants  for the  Registrant  for the fiscal year ending October 3,
         1999. The work of Arthur Andersen LLP was also terminated at the annual
         Board of Directors  meeting on February  26, 1999,  which was after the
         Form 10-KSB report for the fiscal year ending October 3, 1998 was filed
         with the Securities and Exchange  Commission on January 6, 1999. Arthur
         Andersen LLP was advised of its termination on March 4, 1999.

(b)      During the two (2) most  recent  fiscal  years and the  interim  period
         subsequent to October 2, 1998,  there have been no  disagreements  with
         Arthur  Andersen  LLP  on  any  matter  of  accounting   principles  or
         practices,   financial   statement   disclosure,   or  auditing   scope
         or procedure or any reportable events.

(c)      Arthur  Andersen LLP's report on the financial  statements for the past
         two (2) fiscal years  contained  no adverse  opinion or  disclaimer  of
         opinion and was not  qualified  or modified  as to  uncertainty,  audit
         scope or accounting principles.

(d)      The Registrant has requested that Arthur Andersen LLP furnish it with a
         letter  addressed to the  Securities  and Exchange  Commission  stating
         whether it agrees with the above  statements.  Arthur  Andersen LLP has
         advised that its letter to the

                                       -1-

<PAGE>


         Securities and Exchange Commission, with a copy to the Registrant, will
         be forthcoming within ten (10) days of the filing of this Form 8-K.

                                   SIGNATURES

         Pursuant to the  requirements  of Section 13 or 15(d) of the Securities
and  Exchange  Act of 1934,  the  Registrant  has duly  caused this report to be
signed on its behalf by the undersigned thereunto duly authorized.

                                                  REGISTRANT:
                                                  Flanigan's Enterprises, Inc.

                                         By:      /s/Edward A. Doxey
                                                  ------------------ 
                                                  Edward A. Doxey,
                                                  Chief Financial Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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