LUNCH NEAR PENN STATION
You don't indicate any particular food preferences, so here are a few different options.
Keens is on 36th St., b/t 5th & 6th Avs. You can eat either in the dining room or in the Pub Room.
Seven is on 7th Av., b/t 29th & 30th Sts.
Biricchino is on 29th St., just east of 8th Av.
(Btw, on the web, all caps = shouting.)