Great location, service hit and miss
We stayed at the Comfort Inn Lower East Side in June 2012. It's a great location, really perfect for seeing a lot of New York, very close to various subway lines and also a good walk to SoHo and Greenwich Village. 
The rooms are small but that was to be expected. Comfy bed, little space to put clothes, absolutely Baltic cold air con! 
Our main complaint: we found that the housekeeping had clearly been cleaning up a broken glass when my fiance stepped on a shard of glass in the morning and we had to go to the front desk as his foot was bleeding. The woman on the desk seemed very blase about this, even joking that we were messing up her hotel. I got a little frosty at this since we don't expect to have to avoid glass in the room! 
There was no apology or anything and it was all I could do to make sure that housekeeping went up there and thoroughly cleaned. They didn't - there was still bloodstains on the bathroom floor and on the wall so I asked them to clean again. The floor bloodstain got cleaned and I gave up. This coupled with the fact our bedroom light didn't work for 2 days means their housekeeping has really brought their score down! The attitude of the woman on the desk didn't help, but everyone else who worked there was really great, going out of their way to help us and recommend local places when we were really jetlagged our first night.
Don't bother with the breakfast, it's vile looking, very hard and stale and to be honest, you're better off going to a diner or Murray's bagels. 
I think we'd stay again purely for the location but I do hope they get better cleaners!