<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001213900-22-051485</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Jeffrey T. Bertsch Amended &amp; Restated Trust Dtd 12/26/1987 -->
          <cik>0001940219</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, $1.00 Par Value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>10/07/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000037472</issuerCik>
        <issuerName>FLEXSTEEL INDUSTRIES INC</issuerName>
        <issuerCusip>339382103</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>385 BELL ST.</com:street1>
          <com:city>DUBUQUE</com:city>
          <com:stateOrCountry>IA</com:stateOrCountry>
          <com:zipCode>52001</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Jeffrey T. Bertsch Amended and Restated Trust Agreement dated December 26, 1987</reportingPersonName>
      <citizenshipOrOrganization>AZ</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>310241.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>310241.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>310241.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.9</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Jeffrey T. Bertsch</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>310241.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>310241.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>310241.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.9</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Frank H. Bertsch Trust, No. 2 dated January 25, 1974</reportingPersonName>
      <citizenshipOrOrganization>IA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>0.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.0</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>On October 7, 2025, the Frank H. Bertsch Trust, No. 2 dated January 25, 1974 (the "Terminated FHB Trust") was dissolved and a portion of the shares previously held by it were distributed to the Jeffrey T. Bertsch Amended and Restated Trust Agreement dated December 26, 1987 (the "JTB Revocable Trust").  As a result, the Terminated FHB Trust no longer beneficially owns any shares of the issuer's common stock.  Each of the JTB Revocable Trust and Jeffrey T. Bertsch, who is trustee of the JTB Revocable Trust and has sole power to vote and dispose of the shares held by the JTB Revocable Trust, remains a beneficial owner of more than 5 percent of the class of securities.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>FLEXSTEEL INDUSTRIES INC</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>385 BELL ST. DUBUQUE, IA, 52001</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Jeffrey T. Bertsch Amended and Restated Trust Agreement dated December 26, 1987 (the "JTB Revocable Trust")
Jeffrey T. Bertsch
Frank H. Bertsch Trust #2 (the "Terminated FHB Trust")</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>c/o Barack Ferrazzano Kirschbaum &amp; Nagelberg LLP, 200 W Madison St, Chicago, IL  60606</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Jeffrey T. Bertsch is a United States citizen.  The JTB Trust is domiciled in Arizona.  The Terminated FHB Trust was domiciled in Iowa.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>310,241</amountBeneficiallyOwned>
        <classPercent>5.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>310,241</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>310,241</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above 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, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Jeffrey T. Bertsch Amended and Restated Trust Agreement dated December 26, 1987</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Jeffrey T. Bertsch</signature>
        <title>Jeffrey T. Bertsch, Trustee</title>
        <date>10/08/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Jeffrey T. Bertsch</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Jeffrey T. Bertsch</signature>
        <title>Jeffrey T. Bertsch</title>
        <date>10/08/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Frank H. Bertsch Trust, No. 2 dated January 25, 1974</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Jeffrey T. Bertsch</signature>
        <title>Jeffrey T. Bertsch, Trustee</title>
        <date>10/08/2025</date>
      </signatureDetails>
      <signatureDetails>
        <signature>/s/ F. Brooks Bertsch</signature>
        <title>F. Brooks Bertsch, Trustee</title>
        <date>10/08/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
