My friend lives in LA and makes a very good living (cost of lunch is not an issue) and has a refined palate. She is coming to NYC for 36 hours and is bringing her 9-year-old to see Billy Elliot (W. 45th between Broadway and 8th). She wants to have lunch beforehand and wants my advice. Quite frankly, I find that most Theatre District restaurants are mediocre, at best. Is there an amazing restaurant where we can have lunch not too far from the theatre? Thank you for your help and advice.