Enjoy a pre-taping lunch at Esca.  Esca is revered for its less-is-more approach, and for its elegant simplicity.   Another member of Eater’s 38 most essential restaurants in New York City, which Eater says, “is as good as the four-starred Le Bernadin.”  After lunch, you get to laugh with Letterman…Here is your chance to see one of the great late night hosts of our time!