31.2     CERTIFICATION  PURSUANT TO 18 U. S. C. SECTION 1350 AS ADOPTED PURSUANT
         TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I,  Jeffrey D. Kastner, certify that:

1.       I  have  reviewed  this  Annual  Report  on  Form  10-K  of  Flanigan's
         Enterprises, Inc. for the period ended September 29, 2007.

2.       Based  on my  knowledge,  this  report  does  not  contain  any  untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances  under which
         such  statements  were made, not misleading with respect to the periods
         covered by this report;

3.       Based on my knowledge, the consolidated financial statements, and other
         financial  information  included in this report,  fairly present in all
         material respects of the financial condition, results of operations and
         cash flows of the  registrant as of, and for, the periods  presented in
         the report;

4.       The registrant's  other  certifying  officers and I are responsible for
         establishing  and  maintaining  disclosure  controls and procedures (as
         defined in Exchange Act Rules 13a-15(d) - 15(e)) for the registrant and
         have:

<PAGE>

         a) designed  such  disclosure  controls and  procedures  or caused such
         disclosure  controls and procedures to be designed under my supervision
         to  ensure  that  material  information  relating  to  the  registrant,
         including its consolidated subsidiaries,  is made known to us by others
         within  those  entities,  particularly  during the period in which this
         annual report is being prepared;

         b) evaluated the effectiveness of the registrant's  disclosure controls
         and  procedures  and  presented in this annual  report our  conclusions
         about the effectiveness of the disclosure  controls and procedures,  as
         of the  end of  the  period  covered  by  this  report  based  on  such
         evaluation; and

         c)  disclosed  in this report any change in the  registrant's  internal
         control over financial  reporting that occurred during the registrant's
         fourth most recent fiscal quarter that has materially  affected,  or is
         reasonably  likely to  materially  affect,  the  registrant's  internal
         control over financial reporting; and

5.       The registrant's other certifying officers and I have disclosed,  based
         on our most  recent  evaluation  of  internal  control  over  financial
         reporting,  to the  registrant's  auditors  and the audit  committee or
         registrant's  board of directors or persons  performing  the equivalent
         function);

         a) all significant  deficiencies in the design or operation of internal
         control  over  financial   reporting  that  are  reasonably  likely  to
         adversely affect the registrant's ability to record, process, summarize
         and report financial information; and

         b) any fraud,  whether or not  material,  that  involves  management or
         other  employees  who  have a  significant  role  in  the  registrant's
         internal control over financial reporting.


                                       /s/    Jeffrey D. Kastner
                                       -------------------------------------
                                       Name:  Jeffrey D. Kastner
                                       Chief Financial Officer and Secretary
                                       Date:  December 28, 2007