Distributed storage systems provide reliable access to data through redundancy spread in network system. A key goal is to minimize bandwidth overhead to maintain the redundancy. This paper studies the flexible recovery from multiple node failures in distributed storage systems. Via a cut-based analysis of information flow graph, we obtain a lower bound of maintenance bandwidth for multi-loss flexible recovery (MFR). We also design a coding scheme based on MFR with maintenance bandwidth matching the lower bound. So the lower bound of maintenance bandwidth for multi-loss recovery is tight and the proposed recovery scheme is optimal.