The original name of this Broadway theater was The Alvin. It was named after the theatrical producers Alex Aarons and Vinton Freedley. It was renamed in 1983 for the enormously popular and successful playwright Neil Simon. A few of the theater's biggest hits were Porgy and Bess and Anything Goes. The best seats are located in the orchestra Rows C through K as well as the front mezzanine. The theater has a seating capacity of 1,334.