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<SEC-DOCUMENT>0000914317-09-001337.txt : 20090813
<SEC-HEADER>0000914317-09-001337.hdr.sgml : 20090813
<ACCEPTANCE-DATETIME>20090618103539
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000914317-09-001337
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090618

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                      BERMAN RENNERT VOGEL & MANDLER, P.A.
                          100 SE 2nd Street, Suite 2900
                              Miami, Florida 33131
                                Tel: 305-577-4177


                                  June 17, 2009

VIA FEDERAL EXPRESS
- -------------------
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3561
Washington, D.C.  20549
Attention:  Effie Simpson, Staff Accountant

Re:      Flanigan's Enterprises, Inc.
         Item 4.01 Form 8-K filed June 5, 2009
         File No. 1-06836

Dear Ms. Simpson:

         We are in receipt of your  comment  letter  dated June 10,  2009.  This
letter  sets forth the  response  of the  Company to the  comment  letter.  Your
comment is reproduced below:

COMMENT:          Based on our  telephonic  conversation,  you  stated  that the
                  accounting firm of MarcumRachlin,  your independent registered
                  public  accounting firm, is registered with the Public Company
                  Accounting  Oversight  Board  (PCAOB).   Section  102  of  the
                  Sarbanes-Oxley  Act: of 2002 makes it unlawful  after  October
                  22,  2003  for  any  person  that is not a  registered  public
                  accounting firm (i.e. registered with the PCAOB) to prepare or
                  issue,  or to participate  in the  preparation or issuance of,
                  any audit  report  (or  review  report)  with  respect  to any
                  issuer. As MarcumRachlin  does not appear on the PCAOB list of
                  registered  firms,  please provide us with a written  response
                  confirming that  MarcumRachlin  is indeed  registered with the
                  PCAOB.

RESPONSE:         In  light  of this  comment,  we  have  been  informed  by the
                  Company,  and we hereby inform you  supplementally,  that, the
                  Company   was   informed   by  the   accounting   firm   that,
                  simultaneously  with the merger on June 1, 2009 of Rachlin LLP
                  with and into  Marcum & Kleigman  LLP,  Marcum & Kleigman  LLP
                  changed  its name to  Marcum  LLP.  Marcum &  Kleigman  LLP is
                  registered with the PCAOB as evidenced by the enclosed copy of
                  the listing of registered  firms attached hereto as Exhibit A.
                                                                      ---------
                  The PCAOB was  notified on June 1, 2009 of the name change and
                  also of Marcum  LLP's  intention  to  practice in the state of
                  Florida as  MarcumRachlin,  a division of Marcum LLP. Attached
                  hereto as Exhibit B is a copy of an email from the  accounting
                            ---------
                  firm notifying the PCAOB of the name change,  which apparently
                  is still being processed.

                  Consequently,  Marcum LLC has  informed  the  Company  that it
                  believes it is registered with the PCAOB.

<PAGE>


Ms. Effie Simpson
June 17, 2009
Page 2





         If you have any  questions or further  comments,  please  contact me at
305-577-4162.

                                                     Very truly yours,

                                                     /s/ Claire P. Menard


cc:      Jeffrey D. Kastner
         Charles J. Rennert


<PAGE>




                                                                       EXHIBIT A


[LOGO]                                                       1666 K Street, N.W.
                                                            Washington, DC 20006
                                                       Telephone: (202) 207-9100
                                                       Facsimile: (202) 862-8430
                                                                 www.pcaobus.org


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

                       Registered Public Accounting Firms
               With the Public Company Accounting Oversight Board
                          As of Tuesday, June 02, 2009

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

The Public  Company  Accounting  Oversight  Board has approved the  registration
applications  of the  accounting  firms listed below.  There are currently  2012
registered firms.
                                      * * *
<TABLE>
<CAPTION>
<S>                                                       <C>
Registrant                                                Headquarters Office Location
A. F. FERGUSON & CO.                                      Mumbai, India
A. F. FERGUSON ASSOCIATES                                 Mumbai, India
Aaron Stein                                               Woodmere, NY
Aarons Grant & Habif, LLC                                 Atlanta, GA
ABELOVICH, POLANO & ASOCIADOS                             Buenos Aires, Argentina
Abrams and Company, P.C.                                  Melville, NY
ABRAMS, FOSTER, NOLE & WILLIAMS, P.A.                     Baltimore, MD
AC Christes & Partner GmbH WPG StBG                       Hamburg, Germany
Accell, PA                                                Tampa, FL
Accountantskantoor Foederer B.V.                          Eindhoven, Netherlands
Accounting & Consulting Group, LLP                        Carlsbad, NM
Accuity LLP                                               Honolulu, HI
ACE Auditeurs et Conseils d'Entreprise                    Paris, France
Ackerman, Matthew, Fiber & Wainberg L                     os Angeles, CA
Acquavella, Chiarelli, Shuster, Berkower & Co. LLP        Iselin, NJ
ADRIAN YEO & CO                                           Petaling Jaya, Malaysia
Agbimson & Co., CPA, PC                                   Rockville Centre, NY
AGCA, Inc.                                                Arcadia, CA
Agee Fisher, LLC                                          Atlanta, GA
AGN CHINA REGAL CPAs Co., Ltd.                            Beijing, China
Ahearn, Jasco & Company, P.A.                             Pompano Beach, FL
Ahmed MANSOUR & Associes                                  Tunis, Tunisia
AJ. Robbins, PC                                           Denver, CO
AJSH & Co.                                                Delhi, India
Akin, Doherty, Klein & Feuge, P.C.                        San Antonio, TX
Akintola Williams Deloitte                                Lagos, Nigeria

</TABLE>


<PAGE>





[LOGO]                                                       1666 K Street, N.W.
                                                            Washington, DC 20006
                                                       Telephone: (202) 207-9100
                                                       Facsimile: (202) 862-8430
                                                                 www.pcaobus.org


<TABLE>
<CAPTION>
<S>                                                                    <C>
Registrant                                                             Headquarters Office Location
Mao & Company CPAs, Inc.                                               Los Angeles, CA
Marcelo De Los Santos Y Cia, S.C.                                      San Luis Potosi, Mexico
Marcia Fritz & Company, Certified Public Accountants                   Citrus Heights, CA
- ----------------------------------------------------------------------------------------------------
Marcum & Kliegman LLP                                                  Melville, NY
- ----------------------------------------------------------------------------------------------------
Margolies, Fink and Wichrowski                                         Pompano Beach, FL
Margolin, Winer & Evens LLP                                            Garden City, NY
Margolis & Company P.C.                                                Bala Cynwyd, PA
Mark A. Rodenburg, CPA                                                 Denver, CO
Mark Bailey & Company, CPA's, Ltd.                                     Reno, NV
Mark Turbyfill, CPA, CFP(R), RFC, PLLC                                 Broadlands, VA
Mark Z. Robbins, CPA, MBA, PA                                          Jupiter, FL
Markhams MRI Auckland                                                  Auckland, New Zealand
Marks Paneth & Shron LLP                                               New York, NY
Marmann & Associates, P.C.                                             Sheffield, AL
Marty R. Chenault CPA                                                  Houston, TX
MasDell Audit & Consulting Ltd.                                        Beijing, China
Massey & Massey Accountancy, LLP                                       Folsom, CA
Mauldin & Jenkins Certified Public Accountants, LLC                    Marietta, GA
Maurice J. Carron                                                      San Francisco, CA
Mayer Hoffman McCann P.C.                                              Leawood, KS
Mayer Rispler & Company P.C.                                           Brooklyn, NY
MAZARS                                                                 Kuala Lumpur, Malaysia
Mazars & Guerard                                                       Paris, France
Mazars & Guerard SpA                                                   Milan, Italy
Mazars Auditores, S.L.                                                 Barcelona, Spain
Mazars CPA Limited                                                     Hong Kong, Hong Kong
Mazars GmbH                                                            Frankfurt, Germany
Mazars Limited                                                         Bangkok, Thailand
Mazars LLP                                                             ondon, United Kingdom
Mazars LLP                                                             New York, NY
Mazars LLP                                                             Singapore, Singapore
Mazars Moores Rowland                                                  Cape Town, South Africa
Mazars Paardekooper Hoffman                                            Capelle Aan Den Ijssel,
                                                                       Netherlands
McBain & Co Audit and Assurance Services                               Balwyn, Australia
McBride Shopa and Company, P.A.                                        Wilmington, DE
McCarney Greenwood LLP                                                 Toronto, ON, Canada
McClain & Company, L.C.                                                Miami, FL
McConnell & Jones, LLP                                                 Houston, TX
McCrory & McDowell LLC                                                 Pittsburgh, PA

</TABLE>

<PAGE>


                                                                       EXHIBIT B

EMAIL:
From: Blum, Ilyssa (x6653) [ilyssa.blum@marcumrachlin.com]
Sent: Tuesday, June 09, 2009 5:50 PM
Subject: FW: Marcum & Kliegman LLP name change and merger with Rachlin LLP

Here is the email that goes as one of the attachments where the PCAOB was
notified........
Ilyssa K. Blum, CPA profile
Partner
Assurance Services
MarcumRachlin, a division of Marcum LLP
450 East Las Olas Boulevard, Ninth Floor, Ft. Lauderdale, Florida 33301
phone (954) 728-2500 x6653
fax (954) 525-2004
ilyssa.blum@marcumrachlin.com
www.marcumrachlin.com - www.rachlinfoundation.org

Please see the bottom of this  e-mail  chain for  MarcumRachlin,  a division  of
Marcum LLP, Confidentiality Notice and Circular 230 Disclaimer.

From: Giugliano, Greg
Sent: Monday, June 01, 2009 6:49 PM
To:`huynhh@pcaobus.org'
Subject: Marcum & Kliegman LLP name change and merger with Rachlin LLP

On June 1, 2009 Marcum & Kliegman  LLP merged with  Florida-based  Rachlin  LLP.
Marcum & Kliegman LLP is the surviving entity.

Effective with the merger,  Marcum & Kliegman LLP changed its name to Marcum LLP
and will be called Marcum LLP in the Northeast and MarcumRachlin,  a division of
Marcum LLP, in the South.  The reason for the name change is to  facilitate  the
rebranding  of Rachlin  LLP in the South.  Rachlin  LLP will also  withdraw as a
PCAOB registered firm through the filing of Form 1-WD.

Additionally,  Rachlin LLP associated persons have previously signed consents to
cooperate with the PCAOB. As a result of the merger and name change,  will these
same  associates be required to sign new consents to cooperate  under the Marcum
LLP name.

Please contact me directly using the  information  provided below if you require
any further information.  Thank you in advance for the Board's  consideration of
these matters.

Gregory Giugliano
Partner-in-Charge of Assurance Services
Marcum LLP
10 Melville Park Road
Melville, NY 11747
631-414-4222

CONFIDENTIALITY NOTICE:
This message is intended  only for the use of the  individual or entity to which
it is addressed,  and may contain  information that is privileged,  confidential
and exempt from disclosure under applicable law. If the reader of the message is
not the intended recipient,  or the employee or agent responsible for delivering
the  message  to the  intended  recipient,  you are  hereby  notified  that  any
dissemination,  distribution  or  copying  of  this  communication  is  strictly
prohibited.  If you have received this communication in error,  please notify us
immediately  by telephone at (631)  414-4000 or (212)  981-3000 and destroy this
message.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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