I have a feeling you are looking for places further north of where I am, but..I work near Penn and my go-to places are Bistro deli on 34th between 8th and 9th and the Soup Spot on 31st between 7th and 8th. Bistro is a huge, fairly new deli with pretty much everything you could want, has seating, and it's very reasonable. Almost everything there is decent except the pizza, which is horrible. The Soup Spot has no seating but has excellent homemade soups and it's a steal at $7 for a large soup and small sandwich combo.

I second the suggestion to visit midtownlunch.com.