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At their Chelsea sequel to the Lower East Side’s Little Giant, partners Julie Taras Wallach and Tasha Garcia Gibson have 74 seats, an oyster-and-charcuterie station, Stumptown coffee, and—most important—a gas line. That last bit liberates Wallach to do what she couldn’t in an electric-powered kitchen—sauté, grill, broil, and, especially, fry (as in fried pickles, fried cheese curds, and a vegetarian “Fry Up”). “Our sweet spot is refined comfort food,” she says, clearly alluding to such regional specialties as pimento cheeseburgers and Pig in a Poke (poached eggs with andouille and grits). Tipsy Parson, named for a boozy dessert, will be open continuously from 7:30 a.m. on, dispensing three squares plus house-baked breads and pastries, southern cheeses and hand-sliced Benton’s country ham, and frozen drinks like a Concord-grape julep. — Rob Patronite and Robin Raisfeld

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• Adam Platt's Where to Eat 2010 (1/4/10)
• New York Magazine: New York Restaurant Openings - Le Caprice and Tipsy Parson (11/2/09)
• Fall Preview 2009: More New Restaurants For Fall (8/31/09)