<?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>0001411451</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>Han Sam Sang Ki</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Wells Fargo Clearing Services</name>
        <address>
          <com:street1>One North Jefferson</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63103</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10000</noOfUnitsSold>
      <aggregateMarketValue>154288.15</aggregateMarketValue>
      <noOfUnitsOutstanding>29068880</noOfUnitsOutstanding>
      <approxSaleDate>11/01/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/30/2014</acquiredDate>
      <natureOfAcquisitionTransaction>RSU'S</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
      <paymentDate>01/30/2014</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>The client acquired the 10,000 shares between 1/30/2014 to 1/30/2017 Granted Share (RSU'S)</remarks>
    <noticeSignature>
      <noticeDate>11/01/2024</noticeDate>
      <signature>Sam Sang Ki Han</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2806}]
144
0001411451
XXXXXXXX
LIVE
0000923139
FLUSHING FINANCIAL CORP
001-33013
220 RXR PLAZA
UNIONDALE
NY
11556
718-961-5400
Han Sam Sang Ki
Director
Common
Wells Fargo Clearing Services
One North Jefferson
St. Louis
MO
63103
10000
154288.15
29068880
11/01/2024
NASDAQ
Common
01/30/2014
RSU'S
Issuer
N
10000
01/30/2014
N/A
Y
The client acquired the 10,000 shares between 1/30/2014 to 1/30/2017 Granted Share (RSU'S)
11/01/2024
Sam Sang Ki Han