A regular on best-hotel lists, The Bristol in the financial district has the aura of a historic private mansion with a rich colonial past. The 125 rooms are tastefully appointed in deep browns, rich russets and soothing creams with wall-to-wall marble in the baths and Frette sheets on the beds.  In the dining room, Panamanian cuisine celebrating local ingredients is prepared under the direction of the granddaughter of a founder of Panama. The hotel is walking distance from the restaurants and nightlife of Calle Uruguay.