Whitewashed brick walls, white tablecloths and soft lighting lend a serene touch to this cozy labyrinth of subterranean dining rooms. Brightly colored Spanish pottery adorns the walls and most of the tables in the form of Sangria pitchers. Generously portioned, exquisitely presented entrees range from juicy sole sauteéd with bananas and covered in hollandaise sauce to veal medallions simmered in a sweet, creamy port sauce. Tio Pepe's filet mignon is 3 inches thick, served with a savory bearnaise sauce and accompanied by delicious side items. The star of the show is the paella a la Valenciana para dos (for two), an authentic Spanish dish with chunks of lobster, shrimp, mussels, clams, veal, chorizo and chicken in fragrant saffron rice. Try the popular pine nut cake-roll for dessert, one of several lighter-than-air, whipped cream-based concoctions.