content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001237680</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000923139</issuerCik>
        <issuerName>FLUSHING FINANCIAL CORP</issuerName>
        <secFileNumber>001-33013</secFileNumber>
        <issuerAddress>
          <com:street1>220 RXR PLAZA</com:street1>
          <com:city>UNIONDALE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11556</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>718-961-5400</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>KORZEKWINSKI FRANCIS W</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>COMMON</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>RBC WEALTH MANAGEMENT</name>
          <address>
            <com:street1>250 NICOLLET MALL, SUITE 1700</com:street1>
            <com:city>MINNEAPOLIS</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55401</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>4851</noOfUnitsSold>
        <aggregateMarketValue>63305.00</aggregateMarketValue>
        <noOfUnitsOutstanding>28904625</noOfUnitsOutstanding>
        <approxSaleDate>02/29/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>COMMON</securitiesClassTitle>
        <acquiredDate>01/25/2024</acquiredDate>
        <natureOfAcquisitionTransaction>RSU VEST</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1585</amountOfSecuritiesAcquired>
        <paymentDate>01/25/2024</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>COMMON</securitiesClassTitle>
        <acquiredDate>02/02/2022</acquiredDate>
        <natureOfAcquisitionTransaction>RSU VEST</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1936</amountOfSecuritiesAcquired>
        <paymentDate>02/02/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>COMMON</securitiesClassTitle>
        <acquiredDate>01/31/2022</acquiredDate>
        <natureOfAcquisitionTransaction>RSU VEST</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1330</amountOfSecuritiesAcquired>
        <paymentDate>01/31/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Francis Korzekwinski</name>
          <address>
            <com:street1>2706 Rowehl Drive</com:street1>
            <com:city>East Meadow</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>11554</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>FLUSHING FINANCIAL CORPORATION</securitiesClassTitle>
        <saleDate>02/28/2024</saleDate>
        <amountOfSecuritiesSold>7649</amountOfSecuritiesSold>
        <grossProceeds>96452.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>02/29/2024</noticeDate>
        <signature>JEFFREY EISCHENS</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4343}]
text: 144
  0001237680
  XXXXXXXX
  LIVE
  0000923139
  FLUSHING FINANCIAL CORP
  001-33013
  220 RXR PLAZA
  UNIONDALE
  NY
  11556
  718-961-5400
  KORZEKWINSKI FRANCIS W
  Officer
  COMMON
  RBC WEALTH MANAGEMENT
  250 NICOLLET MALL, SUITE 1700
  MINNEAPOLIS
  MN
  55401
  4851
  63305.00
  28904625
  02/29/2024
  NASDAQ
  COMMON
  01/25/2024
  RSU VEST
  ISSUER
  N
  1585
  01/25/2024
  N/A
  COMMON
  02/02/2022
  RSU VEST
  ISSUER
  N
  1936
  02/02/2022
  N/A
  COMMON
  01/31/2022
  RSU VEST
  ISSUER
  N
  1330
  01/31/2022
  N/A
  N
  Francis Korzekwinski
  2706 Rowehl Drive
  East Meadow
  NY
  11554
  FLUSHING FINANCIAL CORPORATION
  02/28/2024
  7649
  96452.00
  02/29/2024
  JEFFREY EISCHENS