Reese Witherspoon Spotted Out with Oliver Haarmann, Source Says They’re ‘Friends’ [Video]

Reese Witherspoon was spotted on a night out with private equity financier Oliver Haarmann.

The Oscar winner, 48, and Haarmann (a minority co-owner of the NHL’s New York Islanders and a founding partner of Searchlight Capital) were photographed in New York City on July 30. The two arrived via helicopter on July 29 and dined at L’Artusi in the West Village neighborhood the following day.

A source tells PEOPLE that Witherspoon and Haarmann are “friends.”

Another insider says the actress “is taking things slow when it comes to dating.”

“She enjoys it but doesn’t want it to be a big focus. She’s busy with work and her son,” says the insider. “These are her biggest priorities.”

Witherspoon recently spent time with Gwyneth Paltrow and Cameron Diaz in the Hamptons on July 26.

The star and ex-husband Jim Toth announced their divorceafter nearly 12 years …