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American Diner

S&P Lunch

Flatiron District, Manhattan, NY 📍 Maps

S&P Lunch is the modern revival of the nearly century-old Eisenberg's Sandwich Shop, saved from closure by the Court Street Grocers team who intentionally brought back the original 1928 name to honor its founders. It's a place where you can still sit elbow-to-elbow at the long marble counter, feeling the brisk, welcoming energy of a classic New York luncheonette. Regulars know to embrace the quick turnover and focused meals, a true slice of preserved Americana.

★ The Legend
Pastrami on Rye
This pastrami is a staple, praised for its flavorful, thick-cut meat and soft, warm rye bread that holds up perfectly. Many consider it the most affordable, quality pastrami sandwich in the city, offering a human-sized portion or an unreasonably high stack.
◆ Fan Favorite
Tuna Melt
This sandwich is a personal litmus test for many regulars, who rave about its perfectly toasted rye and well-balanced tuna, often served with American cheese on both sides. The owners, Eric Finkelstein and Matt Ross, even experimented with different tunas and ratios to perfect it.
● Chef's Pick
Matzo Ball Soup
This 'life-affirming' soup is a classic Jewish deli offering that the new owners have kept as a menu highlight. It's a comforting, hearty option that embodies the traditional New York diner fare S&P aims to preserve.
◇ Hidden Gem
Peanut Butter & Bacon on Griddled White
Most first-timers walk past this, but it's a forgotten Depression-era luncheonette classic that speaks to the restaurant's deep roots. It's a unique, salty-savory combination that offers a taste of old New York that many miss.
Insider Tip

Don't just grab a table in the back; if you're dining solo or with one other person, try to snag a spot at the long, 24-seater marble lunch counter. It's the heart of the luncheonette, putting you at eye-level with the servers and elbow-to-elbow with a true cross-section of New York life, making the experience feel more authentic and connected.

Every restaurant has its legendary dishes.

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