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)   August 13, 2007
                                                --------------------------------

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

                         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))

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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 August 13, 2007, Flatbush Federal Bancorp, Inc. announced its operating
      results for quarter and six months  ended June 30, 2007 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 Federal  Bancorp,  Inc.'s press
            release reporting operating results for quarter and six months ended
            June 30, 2007.




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                                   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:  August 14, 2007
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                                  EXHIBIT INDEX

99.1  Press  release  dated  August 13,  2007  reporting  operating  results for
                             ----------------
      quarter and six months ended June 30, 2007.