Mail Stop 4561

      June 26, 2006

John R. Buran
President and Chief Executive Officer
Flushing Financial Corporation
1979 Marcus Avenue, Suite E140
Lake Success, New York 11042


      Re:	Flushing Financial Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2005
		File No. 000-24272

Dear Mr. Buran:

   We have limited our review of your filing to the issues we have
addressed in our comments.  Please be as detailed as necessary in
your explanation.  In our comments, we ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may raise additional
comments.

   Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.


Form 10-K for the year ended December 31, 2005

Asset Quality, page 10

1. We note your disclosure on page 11 regarding sales of non-
performing loans during the periods presented.  Please tell us the
amount of proceeds received, gross carrying amount of the loans,
and
the amount of the related allowance for loan loss, if any, for the
loans sold during 2005 and 2004.


Allowance for Loan Losses, page 12

2. We note your disclosure on page 13 that despite the increase in
the size of your loan portfolio and the shift to loans with
greater
risk, you concluded that it was not necessary to record a
provision
for loan losses during any of the years in the five-year period
ended
December 31, 2005.  We further note your disclosure on page 13
that
the increased emphasis in higher risk loans can be expected to
increase your overall credit risk, which could result in the need
to
maintain a higher level of allowance for loan losses.  Please tell
us
and in future filings disclose:

* how increases in the size of your loan portfolio and changes in
the
mix of your loan portfolio impacted your determination of your
allowance for loan losses for each period presented;
* how increases in non-performing assets impacted your
determination
of your allowance for loan losses for each period presented;
* how the decrease in your allowance as a percentage of loans can
be
correlated with asset quality trends, composition changes in your
portfolio, and other factors; and
* quantify the amount of each component (such as specific,
general,
unallocated) of your allowance for each period presented.

3. We note in your tabular presentation on page 14 regarding the
changes in your allowance for loan losses that for each of the
last
five years you report charge-offs related to "other" loans.
Please
tell us the nature of the "other" loans charged-off.


   Please respond to these comments within 10 business days or
tell
us when you will provide us with a response.  Please understand
that
we may have additional comments after reviewing your response to
our
comments.

   We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

     	In connection with responding to our comment, please
provide, in writing, a statement from the company acknowledging
that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

   In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comment on your filing.  Please contact Nancy
Maloney
Staff Accountant at (202) 551-3427 or me at (202) 551-3449 if you
have questions.

   							Sincerely,



Joyce Sweeney
Accounting Branch Chief



John R. Buran
Flushing Financial Corporation
June 26, 2006
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