**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      8-K**

**CURRENT      REPORT**

**Pursuant      to Section 13 OR 15(d) of The Securities Exchange Act of      1934**

| Date                of Report (Date of earliest event reported) |  February                28, 2006 |
|-----------------------------------------------------------------|----------------------------------------|

| FLATBUSH                  FEDERAL BANCORP, INC.                                          |
|------------------------------------------------------------------------------------------|
| (Exact                  name of registrant as specified in its                  charter) |

|                         Federal | 000-50377                               | 11-3700733           |
|-------------------------------------------------------------------------|-----------------------------------------|------------------------------------------------------------------------|
| (State                or other jurisdiction                             | (Commission                File Number) | (IRS                Employer ID No.)                                   |
|                       of incorporation)   |                                    |                                                                   |

| 2146                Nostrand Avenue, Brooklyn, New York                                  | 11210      |
|------------------------------------------------------------------------------------------|-------------------------------------|
|    (Address                of                principal executive offices) | (Zip                Code)           |

| Registrant’s                telephone number, including area code | (718)                859-6800 |
|-------------------------------------------------------------------------|-------------------------------|

| Not                Applicable                                                               |
|---------------------------------------------------------------------------------------------|
| (Former                name or former address, if changed since last                report) |

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**Item      2.02. Results of Operations and Financial Condition**

**Results      of Operations and Financial Condition.**

**Item      9.01. Financial Statements and Exhibits.**

|   | (a) | Financial                statements of businesses acquired. **Not                Applicable** |
|--------|-----|-----------------------------------------------------------------------------------------------|

|   | (b) | Pro                forma financial information. **Not                Applicable** |
|--------|-----|-----------------------------------------------------------------------------------|

|   | (c) | Exhibits |
|--------|-----|----------|

**Attached      as Exhibit 99.1 is Flatbush Federal Bancorp, Inc.’s press release reporting      earnings for quarter and year ended December 31, 2005.**

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|   | FLATBUSH                FEDERAL BANCORP, INC. |
|--------|-----------------------------------------------|
|   |                                          |   |
|   |                                          |   |
|   |                                          |   |
|   |                                          |   |
|   | By:                                           |  /s/                Jesus R. Adia |
|   |                                          | Jesus                R. Adia |
|   |                                          | President                and |
|   |                                          | Chief                Executive Officer |

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|                               | 99.1 | Press                release dated **February                28, 2006**                reporting earnings for quarter and year ended December 31,                2005. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|