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Celebrated chef Laurent Gras, who earned his rep in Michelin-starred restaurants in France and helmed top-notch kitchens stateside (Peacock Alley in the Waldorf-Astoria in New York and the Fifth Floor in San Francisco), partnered with Lettuce Entertain You Enterprises to open this modern upscale seafood restaurant. Shortly after receiving a three-star rating from Michelin in 2010, he left the restaurant and was replaced by Francis Brennan. The name, pronounced EL-two-oh, is a combo of Laurent's name and H2O and reflects the restaurant's affinity for seafood. The menu incorporates ingredients such as Japanese hirame, octopus from Spain and turbot from France. There are three dining options: a $90 six-course "tete a tete" degustation menu (each course focuses on two ingredients "one on one" to create a single note of flavor), a $110 four-course prix-fixe menu and a $165 12-course tasting menu. There’s also a lounge menu and a separate menu for the Tatami room, a semi-private option with sunken tables and chairs for Japanese-style dining. The main dining room's luxurious interior features wood paneling, ebony tabletops, off-white leather chairs and white onyx.