If this is the one on 54th just west of 10th, it is small, tiny even with somewhat flexible seating. You could be sitting in a far corner and be closer than the 6th row of any Broadway house.
"If my life weren't funny, it would just be true. And that would be unacceptable."
--Carrie Fisher
I saw Matt Cavenaugh's concert there back in June...it's really tiny, and there are two levels...picture the theatre Jack does his show in on Will and Grace :)