<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001361338</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>
                <ns2:street1>1979 Marcus Ave., Ste E140</ns2:street1>
                <ns2:city>Lake Success</ns2:city>
                <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                <ns2:zipCode>11042</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>718-961-5400</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MARIA GRASSO</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>4000</noOfUnitsSold>
            <aggregateMarketValue>56801.20</aggregateMarketValue>
            <noOfUnitsOutstanding>28904625</noOfUnitsOutstanding>
            <approxSaleDate>11/29/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>06/19/2012</acquiredDate>
            <natureOfAcquisitionTransaction>Compensation for Past Services</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>120</amountOfSecuritiesAcquired>
            <paymentDate>06/19/2012</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>10/26/2012</acquiredDate>
            <natureOfAcquisitionTransaction>Compensation for Past Services</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>75</amountOfSecuritiesAcquired>
            <paymentDate>10/26/2012</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>01/30/2012</acquiredDate>
            <natureOfAcquisitionTransaction>Compensation for Past Services</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3321</amountOfSecuritiesAcquired>
            <paymentDate>01/30/2012</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>06/17/2012</acquiredDate>
            <natureOfAcquisitionTransaction>Compensation for Past Services</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>484</amountOfSecuritiesAcquired>
            <paymentDate>06/17/2012</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>11/29/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Maria A Grasso</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001361338
XXXXXXXX
LIVE
0000923139
FLUSHING FINANCIAL CORP.
001-33013
1979 Marcus Ave., Ste E140
Lake Success
NY
11042
718-961-5400
MARIA GRASSO
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
4000
56801.20
28904625
11/29/2023
NASDAQ
Common
06/19/2012
Compensation for Past Services
Issuer
N
120
06/19/2012
Compensation
Common
10/26/2012
Compensation for Past Services
Issuer
N
75
10/26/2012
Compensation
Common
01/30/2012
Compensation for Past Services
Issuer
N
3321
01/30/2012
Compensation
Common
06/17/2012
Compensation for Past Services
Issuer
N
484
06/17/2012
Compensation
Y
11/29/2023
/s/ Maria A Grasso