32.2 CERTIFICATION PURSUANT TO 18 U. S. C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES- OXLEY ACT OF 2002
In connection with the Annual Report of Flanigan's Enterprises, Inc., (the
"Company") on Form 10-K for the fiscal year ended September 27, 2008, as filed
with the Securities and Exchange Commission of the date hereof (the "Annual
Report"), I, Jeffrey D. Kastner, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. SS.1350, as adopted pursuant to ss.906 of the
Sarbanes-Oxley Act of 2002, that:
1) This Annual Report on Form 10-K of the Company, to which this
certification is attached as an Exhibit, fully complies with the requirements of
Section 13 (a) or 15(d) of the Securities Exchange Act of 1934; and
2) The information contained in this Annual Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.
/s/ Jeffrey D. Kastner
-------------------------------------
Name: Jeffrey D. Kastner
Chief Financial Officer and Secretary
Date: December 22, 2008
The foregoing certificate is provided solely for the purpose
of complying with Section 906 of the Sarbanes-Oxley Act of
2002 and for no other purpose whatsoever. Notwithstanding
anything to the contrary set forth herein or in any of the
Company's previous filings under the Securities Act of 1933,
as amended, or the Securities Exchange Act of 1934, as
amended, that might incorporate the Company's future
filings, including this annual report on Form 10-K, in whole
or in part, this certificate shall not be incorporated by
reference into any such filings. A signed original of this
written statement required by Section 906 has been provided
to the Company and will be retained by the Company and
furnished to the Securities and Exchange Commission or its
staff upon request
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