Yes, there is companion seating for those needing accommodations. As a person with physical challenges, even though I don't look like I have been wheelchair dependent, I sometimes get that seat and the person I'm with sits next to me. If the other seats require using stairs, I'll get it. It's best to reserve the seat prior to going because it can be a major pain to get there, need the seat, and someone else is in it because the room only has 2 or 3. Also, there are a couple of open spaces for wheelchairs. I found out the hard way about that wheelchair space when I decided to leave my rollator (walker) in the car.
You should be able to through the Regal app or on their website when you get your tickets.
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