Tempura Matsui Reservations

The only tempura-dedicated restaurant in the United States, according to the restaurant, occupies a counter room attached to a Midtown East apartment building. Chef Matsui's omakase at $295 runs through 14 courses of seasonal fish and vegetables fried in a sesame-cottonseed oil blend with batter as thin as the kitchen can make it: shrimp heads first, then snow crab in shiso leaf, Hokkaido scallop, sea eel, ending with a choice of tendon, tencha, or tembara rice. Resy, midnight, 30 days out.