The Dutch on Sullivan is a popular place in SoHo. I'd recommend that your friend just go to nymag.com, click "Restaurants" and then "SoHo" under neighborhoods, and she'll get a good sense of what's out there. Or Chowhound.
http://www.thedutchnyc.com/
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A friend asked me for restaurant recommendations in Soho but it's been a number of years since I dined in that area. She didn't specify the type of food or price point so I thought if I got a variety of responses, she would have a number of options.
Mrs. GB