One of the best drunk foods there is... as long as you have a DD.
Certainly not the best pho of my life or even Chinatown, LV. But for being open late, serving up some decent pho at an ok price ($8-9 a bowl), and for being open on New Year's! Solid 4 stars.
And remember kids... the drunker you are, the better it tastes. As an added bonus, you'll feel less hungover the next morning too.