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)   January 29, 2008


                         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 January 29, 2008,  Flatbush  Federal  Bancorp,  Inc.  announced  its
         operating results for quarter and year ended December 31, 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 year ended
              December 31, 2007.




<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:   January 30,2008
      -------------------





<PAGE>


                                  EXHIBIT INDEX

99.1     Press release dated January 29, 2008  reporting  operating  results for
                             ----------------
         quarter and year ended December 31, 2007.