<DOCUMENT>
<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 27, 2008;

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  officer  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  internal
      control  over  financial  reporting  (as  defined  in  Exchange  Act Rules
      13a-15(f) and 15d-15(f)) 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.    Designed such internal control over financial  reporting,  or caused
            such internal control over financial  reporting to be designed under
            our  supervision,  to provide  reasonable  assurance  regarding  the
            reliability of financial  reporting and the preparation of financial
            statements  for  external  purposes  in  accordance  with  generally
            accepted accounting principles;

      c.    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

      d.    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  reporting,
      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 10, 2009          /s/ Jeffrey D. Kastner
                                    -------------------------------------------
                                    Jeffrey D. Kastner, Chief Financial Officer
                                    and Secretary

                                       2

</TEXT>
</DOCUMENT>
