Great Times Square location
I stayed 9 nights at The Pearl in a deluxe queen room. The room and bathroom were very spacious for such a central NY location and the closet space ample for a long stay for one person. The bed was very comfortable. The air conditioner was noisy as others have commented, and I didn't enjoy the construction from about 7am on a nearby building (obviously not something the hotel can control). Apart from that there wasn't too much street noise.
Breakfast was ok - I agree with others that the plastic plates and cutlery are a bit odd for the price of the hotel.
The staff were mostly very friendly and helpful, although I did have issues checking out.
The location was excellent and handy to have a huge Food Emporium on the corner of 8th. It was only a 15-20 minute walk to the Javits Centre for my conference.