What day of the week? Sunday is usually the toughest. Friday and Saturday are easiest. How late is late?
Close to Theatre District AND open late on Sundays:
Yakitori Totto - open until 11pm
Marseille - 11pm
Kashkaval - 11pm
Totto Ramen - 11pm
Sake Bar Hagi - 3am
Blue Ribbon Sushi Bar and Grill - 12am
Landmarc - 2am
Casellula - 2am
Esca - 10:30pm
Salvation Taco - midnight
Sakagura - midnight
All of these will be open even later on other days.
Danji is also very good & close to the theatre district. It is open 10:30pm weekdays, 11:30pm weekend nights, but it is closed Sundays.