This hotel is absolutely in an incredible location, right near the major Broadway shows (The Book of Mormon is across the street),near great restaurants, a three minute walk to the subway,and a five minute walk to Time Square, which is a tourist destination in itself.
The well-regarded EE Grill is right off the hotel lobby and their bar is a good post-theatre cocktail spot. An extended continental breakfast( bagels, toast, cereal, fruit, juices, pastries, coffee) and a Happy Hour are offered every day in the second floor loft lounge and are in included in the room price. Our room on the 10th floor is quite spacious and has an outdoor terrace. The staff is knowledgable about places to eat, the right subway line to take places, arranging a town car for the airport return, etc. We have traveled to NYC often and stayed in hotels twice this price but half the value as The Pearl. You will not be disappointed.
Two suggestions to management: One, the bed is comfortable but there should be more than two flat soft pillows for the bed. We asked for two more pillows and they were delivered promptly but the bed should automatically be dressed with more substantial pillows for reading and relaxing in bed. Two, women would prefer better lighting in the bathroom for hair and makeup rather than the flat screen TV on the bathroom wall.
Ask for a room on a high floor in the back of the hotel. Our room, 1008, was wonderful.
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This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor LLC.