<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>ex32-2.txt
<TEXT>


32.2  CERTIFICATION PURSUANT TO 18 U. S. C. SECTION 1350, AS ADOPTED PURSUANT TO
      SECTION 906 OF THE SARBANES- OXLEY ACT OF 2002

      In connection with the Quarterly Report of Flanigan's  Enterprises,  Inc.,
(the  "Company") on Form 10-Q for the period ended March 31, 2007, as filed with
the  Securities  and  Exchange  Commission  of the date hereof  (the  "Quarterly
Report"),  I,  Jeffrey D.  Kastner,  Chief  Financial  Officer  of the  Company,
certify,  pursuant to 18 U.S.C.  SS.1350,  as adopted  pursuant to ss.906 of the
Sarbanes-Oxley Act of 2002, that:

1)  This  Quarterly  Report  on  Form  10-Q  of  the  Company,   to  which  this
certification is attached as an Exhibit, fully complies with the requirements
 of section 13 (a) or 15(d) of the Securities Exchange Act of 1934; and

2) The information  contained in this Quarterly Report fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.

                                        /s/ Jeffrey D. Kastner
                                   --------------------------------
                                   Name:    Jeffrey D. Kastner
                                   Chief Financial Officer and Secretary
                                   Date:    May 15, 2007


                                      -32-
</TEXT>
</DOCUMENT>
