No one will be laughing at the slightly pricey, elevated comfort-food dishes at this subterranean Gramercy humor house (which doubles as a full restaurant upstairs); blue velvet bar stools and rustic banquettes provide a perch for dinner or pre-show cocktails by the Minetta Tavern crew.
Fancy restaurant, with a bi-level that includes a basement performance space for stand-up comedy, with an atmosphere that looks like a rift in space-time has opened up straight to 1985.