From The Infosphere, the Futurama Wiki
|Location||New New York, Earth|
|First appearance||"A Fishful of Dollars" (1ACV06)|
Le Spa is a very elite day spa that caters to New New York's mega rich. Fry took Bender and Leela there after he found out he had $4.3 billion in his savings account. [1ACV06] At the time, Scruffy was working there.