This is a smart modern restaurant north of Madison Square. Location is great. If you want to be sure that your business colleagues are impressed by the surroundings and the attentive staff, SD26 will not let you down.
However, if you want good food, which is what you should expect for the price, don't bother. All the slick service and flashy decor does not make up for the expensive mediocrity served up on the plate.
Should go back to basics. Sort out the food, then go for profit.