Th�o
Jonathan Morr has been involved in some of Manhattan's buzzworthiest openings, from BondSt to APT. This week, with partner and fellow Royalton veteran Jennie Yip, he delivers Th�o, in an unoccupied corner of a UPS building that's been refashioned, with some glass tile and orange light fixtures, into a modern bistro and upstairs lounge. The menu dips into international comfort-food territory with dishes like crab cocktail with avocado salad, veal osso buco with mushroom risotto, and fish stew with pastis and garlic crostini.
325 Spring Street
212-414-1344
· Cuisine: Eclectic

Suba
At Suba, a new Spanish-and-Latino restaurant and tapas bar on the Lower East Side, a suspended steel staircase descends from the lounge, over a shallow pool of water, and into a basement grotto ringed by an illuminated moat. Chef St�phane Buchholzer (pictured) goes with the unconventional flow, serving a selection of $3 tapas like crispy sardines with watermelon salad, and bigger plates of roasted vegetables with fig jam and saffron crackers, roasted Cornish hen with steamed mussels and rice croquettes, and Basque cake with black-cherry jam. Life jackets not required.
109 Ludlow Street
212-982-5714
· Cuisine: Pan-Latin

Impala Cafe
AIf you've been to Brooklyn's bustling Caf� LULUc, you might think that Jean Claude Iacovelli's Impala Cafe -- the ultra-casual transformation of his Franco-Italian trattoria, Velli -- seems awfully familiar, down to the warm red-and-white color scheme, the magazine racks, and the grilled-chicken sandwich. That's because Iacovelli, patron saint of hungry, thrifty expat Frenchmen, had a hand in creating LULUc. At Impala, he's cloned LULUc's all-day bistro-lite formula, beginning with croissants and eggs at 8 a.m. and segueing into a very affordable evening menu, with prices topping out at $15 for the steak-frites. It's such a hospitable environment, you might want to linger, and the lounge in back is the perfect spot.
132 West Houston Street
646-602-1147
· Cuisine: French Bistro