The Hoboken Cafe 

Those tickets your friend is selling are at loge level and go for about $42 face value. Considering any additional service fees, taxes, etc. would add on about an extra $15, giving your friend a pretty good profit margin. "Very good seats" is an overstatement since they're near the back of the arena near the last row of that level.

Although I would love to see Tool, and think their latest CD is excellent, the amount your friend is asking for is a bit steep.