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 27, 2008.

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 this report;

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

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)    Designed such internal  control over financial  reporting,  or caused such
internal control over financial  reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial  statements for external purposes in accordance
with generally accepted accounting principles;

c)    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

d)    Disclosed in this report any change in the  registrant's  internal control
over  financial  reporting  that occurred  during the  registrant's  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  officer 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  and material  weaknesses  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 22, 2008

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