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)   March 14, 2007
                                                --------------------------------

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

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

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


Registrant's telephone number, including area code  (718) 859-6800
                                                  ------------------------------
                                 Not Applicable
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          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[_] Soliciting material pursuant to rule 14a-12 under the Exchange Act (17CFR
240.14a-12)

[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))

<PAGE>

Item 2.02.  Results of Operations and Financial Condition

         The following  information is furnished  pursuant to Item 2.02, Results
         of Operations and Financial Condition.

         On March  14,  2007,  Flatbush  Federal  Bancorp,  Inc.  announced  its
         operating results for quarter and year ended December 31, 2006 by press
         release.  The press  release is attached as Exhibit 99.1 to this report
         and is being  furnished to the SEC and shall not be deemed  "filed" for
         any purpose.

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 Federa  Bancorp,  Inc.'s press
             release  reporting  operating  results  for quarter  and year ended
             December 31, 2006.




<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.


                                                 FLATBUSH FEDERAL BANCORP, INC.




                                                 By:  /s/ Jesus R. Adia
                                                      -----------------
                                                      Jesus R. Adia
                                                      President and
                                                      Chief Executive Officer

DATE: March 14, 2007






<page>


                                  EXHIBIT INDEX



99.1     Press  release  dated March 14, 2007  reporting  operating  results for
                               --------------
         quarter and year ended December 31, 2006.