As diners enter Heads or Tails Seafood, they're greeted by a smoky fish-fry aroma with an underlying scent of raw fish that emanates from the retail market located immediately to the right. The menu, printed on a paper placemat and set in front of each patron, translates into: fish, fish, and more fish, either griddled or fried. If you must, flip a coin to decide, but it doesn't really matter which way it falls -- you can't lose. The only full-size hot appetizer is a plate of fried calamari, which almost everyone seems to order. It is an enviable version, the rings lightly dusted with flour and crisply flash-fried. Other warm selections are dominated by a fried assortment of fritters and croquettes. Main courses are accompanied by varying choices of red or black beans, French fries, plantains, tostones, mashed potatoes, salad, and white or yellow rice -- that adds up to a sizable seafood meal.