
mplindustries |

Overwhelm:
"You are considered to be flanking an opponent if at least one ally who also has this feat is threatening that opponent and the opponent is at least two size categories larger than the larger of you or your ally, regardless of your actual positioning."
So, no, only against enemies that are two sizes larger than the larger of the two of you (so, almost certainly you). If you are small, that means Large, minimum. Otherwise, yes, this works.
I believe I remember looking this up when I was considering a Carnivalist build for a super low powered game. Here's the list, I believe:
Dodo, Donkey Rat, Dwarf Caiman, Goat, Pig, or Seal
If I recall, I had planned on the goat, but the game never panned out.