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<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31-2.txt
<DESCRIPTION>EX-31.2
<TEXT>


EXHIBIT 31.2

                     CERTIFICATIONS PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffrey D. Kastner, certify that:

1.    I  have  reviewed  this  quarterly  report  on  Form  10-Q  of  Flanigan's
      Enterprises, Inc. for the period ended December 29, 2007;

2.    Based on my knowledge,  this quarterly  report does not contain any untrue
      statement of a material fact or omit to state a material fact necessary to
      make the statements made, in light of the  circumstances  under which such
      statements  were made, not misleading  with respect to the periods covered
      by this quarterly report;

3.    Based on my knowledge,  the consolidated  financial statements,  and other
      financial information included in this quarterly report, fairly present in
      all material  respects of the financial  condition,  results of operations
      and cash flows of the registrant as of, and for, the periods  presented in
      this quarterly report;

4.    The  registrant's  other  certifying  officers and I are  responsible  for
      establishing  and  maintaining  disclosure  controls  and  procedures  (as
      defined  in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  and for the
      registrant and have:

            a.    Designed such disclosure  controls and  procedures,  or caused
                  such  disclosure  controls and procedures to be designed under
                  my supervision,  to ensure that material  information relating
                  to the registrant, including its consolidated subsidiaries, is
                  made known to us by others within those entities, particularly
                  during  the  period in which  this  quarterly  report is being
                  prepared;

            b.    Evaluated the  effectiveness  of the  registrant's  disclosure
                  controls and procedures and presented in this quarterly report
                  our  conclusions  about the  effectiveness  of the  disclosure
                  controls and  procedures,  as of the end of the period covered
                  by this report based on such evaluation; and

            c.    Disclosed  in  this   quarterly   report  any  change  in  the
                  registrant's  internal  control over financial  reporting that
                  occurred  during the  registrant's  most recent fiscal quarter
                  that has  materially  affected,  or is  reasonably  likely  to
                  materially  affect,  the  registrant's  internal  control over
                  financial reporting; and

5.    The registrant's other certifying  officer and I have disclosed,  based on
      our most recent  evaluation  of internal  control over  financial,  to the
      registrant's  auditors and the audit  committee or  registrant's  board of
      directors or persons performing the equivalent function):

            a.    All significant  deficiencies  and material  weaknesses in the
                  design  or  operation  of  internal   control  over  financial
                  reporting that are reasonably  likely to adversely  affect the
                  registrant's ability to record, process,  summarize and report
                  financial information; and

            b.    Any fraud,  whether or not material,  that involves management
                  or  other  employees  who  have  a  significant  role  in  the
                  registrant's internal control over financial reporting.


Date:    February 12, 2008           /s/ Jeffrey D. Kastner
                                     ----------------------
                                     Jeffrey D. Kastner, Chief Financial Officer
                                     and Secretary

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