Katz's Delicatessen, also known as Katz's of New York City, is a kosher-style delicatessen at 205 East Houston Street, on the southwest corner of Houston and Ludlow Streets on the Lower East Side of Manhattan in New York City.

The Lower East Side, sometimes abbreviated as LES, is a historic neighborhood in the southeastern part of Manhattan in New York City. It is located roughly between the Bowery and the East River from Canal to Houston streets. Historically, it was understood to encompass a much larger area, from Broadway to the East River and from East 14th Street to Fulton and Franklin Streets.