he reincarnated M&R, under Marion's on the Bowery, is a cellar bar with Art School nude decorations and a speakeasy candle-and-stool aesthetic. Owners and initial providers, Michael Howett and Richard Bach, revived the former Elizabeth Street spot with a new location, but many of the same furnishings. With a handful of draught options, a mid-sized wine list, and a well-stocked rail, the room prompts sitting, sipping, and pontificating. -S.T.