You know from our sprawling (but far from exhaustive) roundup of Valentine's Day dining options that V-Day is one of the most lucrative days of the year for restaurateurs. And this year, what with the economy passed out in the garage with the car engine running, it will also be the last day ever for an unknown number of them, according to the Observer's informed speculation: "The full body count is hard to predict at this point because many proprietors are quite clandestine when it comes to closing." But Miracle Grill on Bleecker Street is shutting its doors the 15th, followed by Chef Cyril Renaud’s Michelin-starred French restaurant Fleur de Sel, and Spanish tapas joint Suba on Ludlow Street will close later this month. The article only adds to a gloomy consensus that a disheartening number of NYC restaurant closings loom on the near horizon. So while V-Day isn't generally the best time to eat out, you may want to show your favorite restaurant a little love anyway. We learned of Old Devil Moon's closing too late, and though the place was far from transcendent, we'll always regret losing the best pancakes in town without getting one last goodbye bite.