Located at 19 East 26th Street, SD26 is a wine bar / restaurant located on the northern edge of Madison Square Park.  We’ve visited this spot a few times now.  The spot offers a large lounge/bar area in the front half, along with a more formal dining area at the back, past the long lounge/bar area.  We did not try the food here.  The wine selection was decent, but pricey, even for Manhattan standards.  Still worth a visit.