• Sam Mason's Tailor in Soho has filed for bankruptcy protection. [Crain's]
• More on how the downturn is hurting NYC's pricier places: Sirio Maccioni says his Las Vegas outpost keeps Le Cirque in NYC alive; Le Bernardin has yet to renew its lease; and rumor has it Chanterelle is seeking investors. [NYM]
• The silver lining: restaurant rents are down substantially, which may explain why there's been a spike in applications for restaurant permits. [AMNY, NYO]
• Larry Poston (Waverly Inn, Pastis) has teamed up with Johnny Swet (Balthazar, Freeman's) to take over the former Marylou's space. [P6]

• Florent Morellet may be returning to the dining biz. [The Villager]
• The bar at the Ace Hotel opens next week; the restaurant debuts in July. [GS]
• Steak continues to be popular despite the downturn in the economy. [Zagat]
• Cheap beer: It's what is on tap for America this evening. [WSJ]
• City Room has the mockmentary that was broadcast at the roast of Four Seasons' owners Julian Niccolini and Alex von Bidder the other night. [NYT]
• The Hawaiian Tropic Zone is about to reopen, God help us all. [Eater]