I didn't have high New Year's Eve hopes for Bar Americain, since it's gotten mixed reviews on the board, and I know it's a popular tourist spot. I was pleasantly surprised: the service was great, the food tasty, and a weird but notable feature -- its acoustics/sound level were great, an increasingly uncommon quality in NYC restaurants of this size.
My fiance and I shared an excellent crab-crawfish cake starter, and I enjoyed my "Florida-style" red snapper with mango-avocado salsa and black bean-chipotle sauce. My fiance's cioppino was fantastic. Our friends seemed pleased with their choices as well; the only minor glitch was our friend's veal chop special that was promptly replaced when he said it was overcooked.
I'd definitely recommend it as a good choice in that area -- not necessarily something to go out of your way for, but well worth visiting if you're around the Theater District, Rockefeller Center, etc. We were heading to a NYE concert at Radio City, so it was just about perfect.