- Amended Statement of Ownership (SC 13G/A)

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G
(Rule 13d-102)

Information statement pursuant to Rules 13d-1 and 13d-2

Under the Securities Exchange Act of 1934
(Amendment No.2)

Flanders Corporation
(Name of Issuer)

Common Stock
(Title of Class of Securities)

338494107
(CUSIP Number)

Date of Event Which Requires Filing of this Statement: December 31, 2009

*The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

CUSIP No. 338494107 13G 1 NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON Royce & Associates, LLC 52-2343049 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [ ] (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION New York NUMBER OF 5 SOLE VOTING POWER SHARES 1,781,519 BENEFICIALLY 6 SHARED VOTING POWER OWNED BY EACH 7 SOLE DISPOSITIVE POWER REPORTING 1,781,519 PERSON 8 SHARED DISPOSITIVE POWER WITH 9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 1,781,519 10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ] 11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 6.82% 12 TYPE OF REPORTING PERSON IA CUSIP No. 338494107 13G Item 1(a) Name of Issuer: Flanders Corporation Item 1(b) Address of Issuer's Principal Executive Offices: Chief Financial Officer 2399 26th Avenue North St. Petersburg, FL 33713 Item 2(a) Name of Persons Filing: Royce & Associates, LLC Item 2(b) Address of Principal Business Office, or, if None, Residence: 745 Fifth Avenue, New York, NY 10151 Item 2(c) Citizenship: New York Corporation Item 2(d) Title of Class of Securities: Common Stock Item 2(e) CUSIP Number: 338494107 Item 3 If this statement is filed pursuant to rules 13d-1(b), or 13d- 2(b), check whether the person filing is a: (a) [ ] Broker or Dealer registered under Section 15 of the Act (b) [ ] Bank as defined in Section 3(a)(6) of the Act (c) [ ] Insurance Company as defined in Section 3(a)(19) of the Act (d) [ ] Investment Company registered under Section 8 of the Investment Company Act (e) [X] Investment Adviser registered under Section 203 of the Investment Advisers Act of 1940 (f) [ ] Employee Benefit Plan, Pension Fund which is subject to the provisions of the Employee Retirement Income Security Act of 1974 or Endowment Fund (g) [ ] Parent Holding Company, in accordance with Rule 13d-1 (b)(ii)(G) (h) [ ] Group CUSIP No. 338494107 13G Item 4 Ownership (a) Amount Beneficially Owned: 1,781,519 (b) Percent of Class: 6.82% (c) Number of shares as to which such person has: (i) sole power to vote or to direct the vote 1,781,519 (ii) shared power to vote or to direct the vote __________ (iii) sole power to dispose or to direct the disposition of 1,781,519 (iv) shared power to dispose or to direct the disposition of __________ Item 5 Ownership of Five Percent or Less of a Class. [ ] Item 6 Ownership of More than Five Percent on Behalf of Another Person . NOT APPLICABLE Item 7 Identification and Classification of the Subsidiary Which Acquired The Security Being Reported on by the Parent Holding Company. NOT APPLICABLE Item 8 Identification and Classification of Members of the Group. NOT APPLICABLE Item 9 Notice of Dissolution of Group. NOT APPLICABLE CUSIP No. 338494107 13G Item 10 Certification. By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect. Signature After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement with respect to it is true, complete and correct. Date: January 25, 2010 By: Daniel A. O'Byrne, Vice President