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Neil
 
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The best Spanish (actually Catalan) restaurant I've visited in the U.S.
is in the San Francisco financial district. It has the unassuming name
"B44", perhaps to get you to remember its address, 44 Belden Place. It
has many all-seafood dishes--cod, monkfish--and an attractive interior.
My favorite was the cuttlefish-based arroz negro.
Phone: 415/986-6287

Neil