We provide a first derivation of the Bekenstein-Hawking entropy of 3d flat cosmological horizons in terms of the counting of states in a dual field theory. These horizons appear in the shifted-boost orbifold of R^{1,2}, the flat limit of non-extremal rotating BTZ black holes. These 3d geometries carry non-zero charges under the asymptotic symmetry algebra of R^{1,2}, the 3d Bondi-Metzner-Sachs (BMS3) algebra. The dual theory has the symmetries of the 2d Galilean Conformal Algebra, a contraction of two copies of the Virasoro algebra, which is isomorphic to BMS3. We study flat holography as a limit of AdS3/CFT2 to semi-classically compute the density of states in the dual, exactly reproducing the bulk entropy in the limit of large charges. Our flat horizons, remnants of the BTZ inner horizons also satisfy a first law of thermodynamics. We comment on how the dual theory reproduces the bulk first law and how cosmological bulk excitations are matched with boundary quantum numbers.

5 pages; v2: Typos corrected, references updated