The Michelin Guide just came out recently and a few restaurants have been given a highly coveted spot on this list. For those who don’t know, to get even one star on the Michelin Guide you need to be serving some pretty stellar food. Three stars are awarded to restaurants like Per Se and Daniel if that’s any indication of how their scoring system works. But since I saw SHO Shaun Hergatt was just recently given a star I decided to give it a try. I didn’t really know much about this place prior to going, all I knew was that it was on the Michelin Guide. But once I reached 40 Broad St in the Financial District I was led to an elevator where I ascended two floors to my destination. I must admit the location was a bit off putting, if it weren’t for the large sign on the scaffolding I wouldn’t have known where the restaurant was and the fact that you needed to get on an elevator to get to the restaurant was a bit off putting as well. But once I got to my destination the sophisticated Asian decor never ceased to impress me. Most of the restaurant was empty that day for lunch, which made dining at SHO slightly awkward, but that didn’t take away from features such as the open kitchen, the elegant glass wine case and the chic fountain with floating candles. The service was spot on and the menu was carefully crafted to incorporate both French and Asian elements of cooking. SHO also boasts, in my opinion, one of the best pre-fixe menus in the city. A 3 course lunch at SHO is $30 (minus tax and tip) which is a pretty good value when compared to the quality of food you are getting. For an appetizer I ordered the Ocean Trout Tartare and the Poached Halibut. I wasn’t too impressed with the trout. Though it was appealing to look at, it failed to produce any flavors that “wowed” me. It was good, but not good enough to justify the price tag. The Halibut however was another story. The presentation wasn’t anything over the top, but the halibut was cooked perfectly and the black truffle puree complemented the halibut perfectly making for an excellent dish. I must say I was pleasantly surprised with my experience at SHO. Though its location isn’t exactly the best, the decor and food surely make up for it. SHO Shaun Hergatt is easily one of the best restaurants in the Financial District of Manhattan, NY and I’d be more than happy to return for another fantastic lunch!