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When it comes to Gilded Age authenticity, it's hard to imagine a New York restaurant that can best 14 Wall Street. This 140-seat contemporary French restaurant occupies the building's 31st-floor penthouse, J.P. Morgan's private residence from 1911 to 1913. Burgundy velvet chairs and lumpy banquettes, brass fittings, and photos of 1900s Wall Street create a shabby-genteel elegance—but it's impressive mainly for the panoramic views of the Statue of Liberty, New York Harbor, and the voluminous downtown sky. The menu is French in style but prepared with American zeal and variety (quince chutney, Maine crustaceans, mango salsa, Granny Smith apples). It's mover-and-shaker food—good but not distracting. Among chef David Drake's excellent appetizers, opt for the warm, creamy ricotta cheese tart. Another high-end option: the poached foie gras au torchon, served with toasted brioche. For the main course, a slab of seared yellowfin tuna, coupled with a semi-sweet confit of cipollini onions, proves a happy study in contrasts. The sautéed line-caught monkfish entrée is fleshy but slightly salty; the roasted darnes of Scottish salmon, a crowd-pleaser. Tourist groups lay siege to the breakfast hour but give way to Wall Street and stock exchange stalwarts at midday. At dinnertime, the restaurant is occasionally pleasantly deserted.  — Nina Mehta

The mahogany-paneled gentlemen's bar with views of Lady Liberty serves tapas from 3 p.m. to 7:30 p.m.

Warm ricotta cheese tart, $10; poached New York state foie fras au torchon, $16; seared yellowfin tuna, $28; darnes of Scottish salmon, $23