<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16-1.txt
<TEXT>


Exhibit 16.1
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June 5, 2009



Securities and Exchange Commission
Washington, DC   20549


Commissioners:


We have read Item 4.01 of Flanigan's Enterprises,  Inc.'s Form 8-K filed on June
5, 2009,  and we agree with such  statements  insofar as they relate to our firm
and the predecessor firm, Rachlin LLP.




/s/ MarcumRachlin
a division of Marcum LLP

As successor to Rachlin LLP


</TEXT>
</DOCUMENT>
