This handsome Broadway theater was built in 1907 by theatrical impresario David Belasco. If you look around when you take your seats, you'll see carved dark wood paneling, glass pilasters and Tiffany stained glass lights that match the stained glass ceiling. Unfortunately, the theater has been mostly dark since the late '70s. It's been rumored that there is a certain audience member at the theater every night: the ghost of David Belasco. The best seats in the house are located in the Orchestra, Rows D through J. The Belasco has a seating capacity of 990 to 1042..