All about the fish. Yet another Steve Hanson creation, this one with a floor-to-ceiling glass front affording prime view of the shuffling tourist parade. Fortunately, slick, über-mod dining room seems worlds away from the naked cowboy across the street. Generally included in best-NYC-seafood discussions, order off the fresh catch board and let the staff take care of the rest. Respectable raw bar and creative sushi for power lunching with your Broadway agent.