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You cannot go wrong at 11 Madison Park, Gramercy Tavern, Union Square Cafe, or Gotham Bar and Grill. Veritas is also good and you can impress your clients with an expensive bottle of wine from their eclectic cellar.I believe that 11 Madison Park has a prixe fixe menu though. Blue Water Grill is subpar, I would avoid it.
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You don't indicate what cuisines you prefer or if you have any budgetary constrainsts. That said....
I would not recommend Blue Water Grill for a client dinner.
Eleven Madison Park? Definitely! Also, Veritas.
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