SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
June 1, 2009
Date of earliest event reported
Commission File Number
I-6836
FLANIGAN'S ENTERPRISES, INC.
(Exact name of registrant as specified in its charter)
Florida 59-0877638
(State or other jurisdiction (I.R.S. Employer Identification Number)
of incorporation or organization)
5059 N.E. 18th Avenue, Fort Lauderdale, Florida 33334
(Address of principal executive office (Street and number))
(954) 377-1961
(Registrant's telephone number, including area code)
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Item No. 4. Changes in Registrant's Certifying Accountant
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On June 1, 2009, the Company's independent registered public accounting firm,
Rachlin LLP ("Rachlin"), merged with and into Marcum LLP (the "Merger") and
began practicing in Florida as "MarcumRachlin, a division of Marcum LLP"
("MarcumRachlin"). Accordingly, effective June 1, 2009, Rachlin ceased to act as
the Company's independent registered public accounting firm and MarcumRachlin
became the Company's independent registered public accounting firm. This change
in the Company's independent registered public accounting firm was accepted by
the Audit Committee of the Company's Board of Directors.
The principal accountant's reports of Rachlin on the consolidated financial
statements of the Company as at and for the fiscal years ended September 27,
2008 and September 29, 2007 did not contain any adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
During the fiscal years ended September 27, 2008 and September 29, 2007 and
through the effective time of the Merger, there were no disagreements with
Rachlin on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to Rachlin's
satisfaction would have caused it to make reference thereto in connection with
its reports on the financial statements for such years. During the fiscal years
ended September 27, 2008 and September 29, 2007 and through June 1, 2009, there
were no events of the type described in Item 304(a)(1)(v) of Regulation S-K.
During the fiscal years ended September 27, 2008 and September 29, 2007 and
through the effective time of the Merger, the Company did not consult with
Marcum LLP or MarcumRachlin with respect to any of (i) the application of
accounting principles to a specified transaction, either completed or proposed;
(ii) the type of audit opinion that might be rendered on the Company's financial
statements; or (iii) any matter that was either the subject of a disagreement
(as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type
described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Rachlin with a copy of the foregoing disclosure and
requested Rachlin to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made therein. A copy of such letter, dated June 5, 2009, furnished by
MarcumRachlin as successor to Rachlin, is filed as Exhibit 16.1 to this Current
Report on Form 8-K.
Item No. 9.01. Exhibits
Exhibit No. Title
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16.1 Letter, dated June 5, 2009, from MarcumRachlin, as successor
to Rachlin.
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.
FLANIGAN'S ENTERPRISES, INC.
(Registrant)
Date June 5, 2009 By: /s/ Jeffrey D. Kastner
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Jeffrey D. Kastner
Chief Financial Officer & Secretary