The last time I was on FaceTime with my favorite long-distance drinking buddy, this topic came up: what are some good "come down" whiskies? I'm not sure if we're using the right language here or if this is a common topic in the whisky community, but essentially, what he was asking me is, "When you start the evening with your best bottle but don't want to deplete it too fast, what are some good mid- to lower-priced whiskies to switch to that are still tasty?" Now, I'll admit, the answer to that question likely depends on what top shelf bottle you started with. If you're drinking a cask strength Islay, it's a lot harder to figure out what "come down" whisky to switch to. If you're drinking Ardbeg UIgeadail, it would make sense to switch to Ardbeg 10, but the 10 is still pretty expensive, so do you switch to the Beastie, which is around $40 in my region, but has an SRP of $48 and so isn't exactly cheap in most places? And can you transition from Islay to non-Islay easily? But we're not talking Islay here, we're talking rye. And the first thing that crossed my mind when I opened this bottle last night, watching my abysmal Philadelphia Eagles lose in an extremely embarrassing fashion to the LV Raiders, was that Lot 40 would make a great "come down" whisky from most top tier bourbons or ryes (and maybe even scotches if you find one that has a similar flavor profile, something that's rum cask finished maybe). I'm going to be honest, I've never seen a more accurate expert review on this site. Palates aren't entirely objective and when I read reviews, I sometimes like to sip at the same time and play that game of what am I tasting that they're tasting. What am I not getting that they're saying is there. (And again, being honest, my favorite part of that game is reading the outlandish things certain reviewers write, like the fact that Whisky Advocate's review of this states that there's the faint trace of bicycle tire rubber in this, that makes me think that particular reviewer is just making things up). But here, what you get is exactly what's described, cherry, salted caramel, and brown sugar. It's on the nose and palate and on the finish, which isn't long, but frankly, what about that flavor profile doesn't sound absolutely delicious (I'm not getting the bicycle tire rubber, but I also have to cop to the fact, I've never tried tasting a bicycle tire). This isn't a complex whisky, but the point of a "come down" whisky isn't the complexity but the price and the degree of deliciousness. I've had my eye on Lot 40 for a few years now. And I'd always intended to pick up a bottle, but never seemed to get around to it. I guess waiting paid off because it just went on clearance in our area and the price dropped from $40 to $32. Of course, the bad news is that with this going on clearance, I managed to pick up the last bottle in Philadelphia (hitting the store on 1515 Locust right before closing after a phenomenal Doug Stanhope comedy set at Helium). So, I'm not going to be able to get another unless the company releases a new batch, and let's face it, when companies release new batches they often jack up the price, which might put this out of good "come down" whisky range. But for now, I'll drink up. This is good stuff, better than most, not quite as good as the best out there, but the best out there isn't what "come down" means anyway. (P.S., of course, if this is the best bottle you've got, there ain't nothing wrong with that either, because this is tasty stuff. If you need a "come down" whisky recommendation from Lot 40, I'd suggest Old Overholt Bonded, which is available widely, or, if you can get your hands on it, JP Wiser's Triple Barreled Rye).