Sixty floors above the Financial District, Manhatta is Danny Meyer's answer to the old New York sky-high dining institution — a wall of windows wrapping the harbor, the Statue of Liberty, and Brooklyn's bridges in every direction. But the Union Square Hospitality pedigree (Gramercy Tavern, The Modern) shows in the ambition to feel less like a tourist perch and more like a neighborhood restaurant that happens to be in the clouds. Chef Jason Pfeifer's New American menu runs prix-fixe at dinner, à la carte by day, anchored by a forty-foot black walnut bar pouring the namesake Ragtime-rye Manhatta. The view sells the table; the hospitality, true to Meyer, is what makes you stay.