He brought us the bar that dared not speak its name. (Or its address. Or its phone number.)

He introduced the bed as a suitable rooftop lounge chair.

Now Jonathan Morr, the man who sat us cafeteria-style at Republic and made sushi so chic it hurts at Bond Street, is carving out new territory with Theo, which opens today. And we really do mean “carve.”

Morr transformed a far-flung corner of the UPS station in west SoHo into a charming and comfortable restaurant and lounge. Don’t let the guys in brown throw you: There’s food just beyond that delivery truck. The menu takes a turn from Morr’s usual Asian influences to include such old faithfuls as beef carpaccio, braised lamb, and macaroni and cheese ravioli (we know, we know — this comfort food thing just ain’t dying).

Does this mean that the meatpacking district (home of APT) is out? Morr’s not confirming. But he does seem to be on a mission to get this unnamed neighborhood hopping, and his devoted fan base of glamour girls have packed up their Birkin bags to follow him.

Which pretty much guarantees that if you’re sent upstairs to the lounge without supper, there will be plenty of other naughty children there to keep you company.

Theo, 325 Spring Street at Greenwich Street (212-414-1344).