EXHIBIT 31.2

                     CERTIFICATIONS PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffrey D. Kastner, certify that:

      1.    I have  reviewed  this  quarterly  report on Form 10-Q of Flanigan's
            Enterprises, Inc. for the period ended June 30, 2007;

      2.    Based on my knowledge,  this  quarterly  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 quarterly report;

      3.    Based on my knowledge,  the consolidated  financial statements,  and
            other  financial  information  included  in this  quarterly  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 quarterly 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(e) and  15d-15(e)) and 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 quarterly report is being prepared;

                  b.    Evaluated   the   effectiveness   of  the   registrant's
                        disclosure controls and procedures and presented in this
                        quarterly 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  quarterly  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,  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.


Date: August 14, 2007            /s/ Jeffrey D. Kastner
                                 ----------------------
                                 Jeffrey D. Kastner, Chief Financial Officer and
                                 Secretary