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<SEC-DOCUMENT>0000914317-09-001301.txt : 20090605
<SEC-HEADER>0000914317-09-001301.hdr.sgml : 20090605
<ACCEPTANCE-DATETIME>20090605153326
ACCESSION NUMBER:		0000914317-09-001301
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090601
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090605
DATE AS OF CHANGE:		20090605

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:		1934 Act
		SEC FILE NUMBER:	001-06836
		FILM NUMBER:		09877032

	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
<FILENAME>form8k-101435_flan.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM 8-K


                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                                  June 1, 2009
                         Date of earliest event reported

                             Commission File Number
                                     I-6836

                          FLANIGAN'S ENTERPRISES, INC.
             (Exact name of registrant as specified in its charter)

               Florida                               59-0877638
   (State or other jurisdiction         (I.R.S. Employer Identification Number)
   of incorporation or organization)

              5059 N.E. 18th Avenue, Fort Lauderdale, Florida 33334
           (Address of principal executive office (Street and number))

                                 (954) 377-1961
              (Registrant's telephone number, including area code)


- --------------------------------------------------------------------------------



<PAGE>



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

On June 1, 2009, the Company's  independent  registered  public accounting firm,
Rachlin LLP  ("Rachlin"),  merged with and into  Marcum LLP (the  "Merger")  and
began  practicing  in  Florida as  "MarcumRachlin,  a  division  of Marcum  LLP"
("MarcumRachlin"). Accordingly, effective June 1, 2009, Rachlin ceased to act as
the Company's  independent  registered  public accounting firm and MarcumRachlin
became the Company's independent  registered public accounting firm. This change
in the Company's  independent  registered public accounting firm was accepted by
the Audit Committee of the Company's Board of Directors.

The  principal  accountant's  reports of Rachlin on the  consolidated  financial
statements  of the Company as at and for the fiscal  years ended  September  27,
2008 and September 29, 2007 did not contain any adverse opinion or disclaimer of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principles.

During the fiscal  years ended  September  27, 2008 and  September  29, 2007 and
through the  effective  time of the  Merger,  there were no  disagreements  with
Rachlin on any matter of accounting principles or practices, financial statement
disclosure,  or auditing scope or procedure,  which if not resolved to Rachlin's
satisfaction  would have caused it to make reference  thereto in connection with
its reports on the financial  statements for such years. During the fiscal years
ended September 27, 2008 and September 29, 2007 and through June 1, 2009,  there
were no events of the type described in Item 304(a)(1)(v) of Regulation S-K.

During the fiscal  years ended  September  27, 2008 and  September  29, 2007 and
through  the  effective  time of the Merger,  the  Company did not consult  with
Marcum  LLP or  MarcumRachlin  with  respect  to any of (i) the  application  of
accounting principles to a specified transaction,  either completed or proposed;
(ii) the type of audit opinion that might be rendered on the Company's financial
statements;  or (iii) any matter that was either the  subject of a  disagreement
(as defined in Item  304(a)(1)(iv)  of  Regulation  S-K) or an event of the type
described in Item 304(a)(1)(v) of Regulation S-K.

The  Company  provided  Rachlin  with a copy  of the  foregoing  disclosure  and
requested  Rachlin  to  furnish  the  Company  with a  letter  addressed  to the
Securities and Exchange Commission stating whether it agrees with the statements
made  therein.  A copy  of  such  letter,  dated  June  5,  2009,  furnished  by
MarcumRachlin as successor to Rachlin,  is filed as Exhibit 16.1 to this Current
Report on Form 8-K.

Item No. 9.01.    Exhibits

Exhibit No.       Title
- -----------       -----

16.1              Letter, dated June 5, 2009, from MarcumRachlin, as successor
                  to Rachlin.


<PAGE>



                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                   FLANIGAN'S ENTERPRISES, INC.
                                  (Registrant)


Date   June 5, 2009                By:  /s/ Jeffrey D. Kastner
                                      ------------------------
                                            Jeffrey D. Kastner
                                            Chief Financial Officer & Secretary


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


Exhibit 16.1
- ------------




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>
</SEC-DOCUMENT>
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