COMMENTS: The atmosphere here might very well remind you of a seaside restaurant in Southern California, miles down the coast from Los Angeles. The service is easygoing and friendly and the walls are decorated in corrugated metal wainscoting above which hangs a clutter of brightly colored posters, lights and masks.

But whatever the decor brings to mind, the menu will definitely remind you of the song that goes, " ... Hot, hot, hot..." We are talking major spice.

The owners advertise 5 Burro Cafe as "the best Mex in New York City."

It is good--and certainly one of the most authentic, judging by prior experience with Mexican cuisine served in the Southwest.

The bar here serves an assortment of alcoholic beverages. They are meant to deaden your palate for the food that is to come, or to soothe your weary taste buds after your meal.

On the list are several Mexican beers, including Corona and Dos Equis, and various flavors of frozen Margaritas served in 16-ounce Mason jars.

On a recent visit we began our meal with a bowl of frijoles negros, a rich and zesty black bean soup that was thick enough to eat with a fork, and homemade chicken soup, full of large bits of vegetable and meat. It also was enjoyable.

We followed that up with a trio of main courses.

One of us ordered a large plate of enchiladas. These three soft flour tortillas were stuffed with beef in a spicy sauce and were served with guacamole, sour cream, refried beans and rice.

Another chose the chipotle chicken, which consisted of two breaded and grilled fillets werves with rice and vegetables. This was by far the hottest of the three courses and is recommended only for those among our readers who truly love spicy cuisine.

For those who like to eat hearty but are concerned about spice, we recommend the sirloin brava, a thick 12-ounce cut that was juicy, done to order and accompanied by Mexican-style fries and gilled veggies.