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THIS RESTAURANT IS CLOSED M & S Grill Restaurant Review: In the spirit of New York’s old-time grills, M & S has a soft-edged saloon feel. But the menu is modern American all the way since it’s hard to imagine some dapper gent from the 1800s diving into a plate of fried calamari with cocktail sauce, a bowl of lusty tortilla and chicken soup or a meatloaf-cheddar sandwich with a spread of horseradish mayonnaise. The extensive menu is studded with more of the same---offerings that include some of the best of America’s bar food and restaurant dishes. Whatever else you order, make sure you close with Jake’s Famous Chocolate Truffle Cake, the signature dessert. An offspring of the successful upscale McCormick & Schmick’s chain, this eatery sports heavy, dark woods.