We'd heard that The Naked Cow had fallen on hard times but, it's official. The Naked Cow has closed it's doors. It was a favorite spot of one CW Editor who found the large steaks quite appealing, but for whatever reason, be it location, be it declining ambiance due to drifting bass from Bling, these steaks are no more. We're not sure what's next for the folks at Elite Concepts after this second blow (the first being the shutting down of Deng G on the Bund) but hopefully Paul Hsu and the crew can rebound. The dining scene in Shanghai may be a difficult place to compete but with so many opportunities and so many hungry people, it's nothing if not forgiving.