we visited ABC based on a Time Out recommendation, late lunchtime towards the end of August. No reservation, so it seems we were pretty lucky to get a table. It's within a huge (and very expensive) furniture/homeware store, but don't let that put you off as the restaurant feels completely separate (though the advantage is that you'll be sure of a very comfortable seat!)
The food is amazing - really fresh, carefully prepared, great flavours - apparently they grow some veg/salads on the roof, and the rest is a result of a careful sourcing policy aiming for locally produced seasonal ingredients where possible. Portion sizes not too small, and it all comes on custom-made warmed earthenware plates which seem to retain the heat really well (and are rather beautiful too)
Service was (as nearly everywhere in New York) immaculate, and the room itself is really interesting too. Lots of pale reclaimed wood it all looks rather stunning.
Wine list fairly short and well chosen, we were allowed a taste before committing which was a nice touch.
Have eaten in a fair few places over the years, this is in my Top 5 and somewhere I would definitely return should I ever make it to New York again.
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