On Sunday night I am going out with a dear friend to honor the anniversary of the death of her son. We get together every year (it's going on 6) but this year my friend asked if I could think of a place that is in her words "yummy, delicious, comfortable and fun". She also said that she wants it to be her treat - more of a blowout than usual. Now, the thing is I know she doesn't have much money but still wants this to be special - perhaps no more than $40 a head since there will be 4 of us. I've thought of Blue Ribbon since the service and food a great and it has a great vibe that would uplift us if necessary but also allow us to be more contemplative if that's how things were going. Could anyone else come up with something that is downtown - east or west side below 23rd street? Any type of cuisine is fine. Thanks in advance for help with this.