Actually, not every guy is not responding, because he doesn't know it. Some guys are just not attracted in girls who flirt with them. Also there are situations when girl is looking for attention, and that's why she flirts. It's easy to be recognized, when a girl is flirting with all the guys of the set.
So, about your question. When i recognize that girl is flirting with friend of mine, i just whisper it on his ear, or making him signs that she is interested in him and so on. If the guy is frozen, shy or has no attend to seduce her or do anything with her, it's helpless. I just leave him to screw what he could have.
One of the things i've learned in my life, that is very important in understanding people is "Don't help anybody, that doesn't need or want your help." Trying to keep that rule i feel more happy
