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): March 5, 1999
(February 26, 1999)
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Commission File Number: 1-6836
Flanigan's Enterprises, Inc.
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(Exact name of registrant as specified in its charter)
Florida 59-0877638
(State or other jurisdiction of incorporation (IRS Employer
or organization) Identification Number)
2841 W. Cypress Creek Road, Fort Lauderdale, Florida 33309
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 954-974-9003
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Item No. 4. Changes in Registrant's Certifying Accountant
(a) At its annual Board of Directors meeting on February 26, 1999, the
Board of Directors of Flanigan's Enterprises, Inc. engaged the
accounting firm of Rachlin, Cohen & Holtz, LLP, as independent
accountants for the Registrant for the fiscal year ending October 3,
1999. The work of Arthur Andersen LLP was also terminated at the annual
Board of Directors meeting on February 26, 1999, which was after the
Form 10-KSB report for the fiscal year ending October 3, 1998 was filed
with the Securities and Exchange Commission on January 6, 1999. Arthur
Andersen LLP was advised of its termination on March 4, 1999.
(b) During the two (2) most recent fiscal years and the interim period
subsequent to October 2, 1998, there have been no disagreements with
Arthur Andersen LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure or any reportable events.
(c) Arthur Andersen LLP's report on the financial statements for the past
two (2) fiscal years contained no adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
(d) The Registrant has requested that Arthur Andersen LLP furnish it with a
letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. Arthur Andersen LLP has
advised that its letter to the
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Securities and Exchange Commission, with a copy to the Registrant, will
be forthcoming within ten (10) days of the filing of this Form 8-K.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities
and Exchange Act of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly authorized.
REGISTRANT:
Flanigan's Enterprises, Inc.
By: /s/Edward A. Doxey
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Edward A. Doxey,
Chief Financial Officer
