OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Federal Bancorp, Inc. Brooklyn, New York
consent to the incorporation by reference in the Registration Statement on Form
S-8 (No. 333-123670) of Flatbush Federal Bancorp, Inc. of our report dated March
29, 2010, relating to the consolidated financial statements, which appears in
the Annual Report to Stockholders, which is incorporated by reference in this
Annual Report on Form 10-K.