It depends on the theater type you are in. They have three types that offer the Dolby Cinema sound. Sound you want the middle rows and as center as you can get. If you want best picture center and further back like 3rd row from the back.
First rows too close. In general, i pick up around 10th row
The ones in the middle are the best Rows fgh
In the imax theater, we always prefer to sit in the middle of the 2nd row (behind the disabled seats) in the back section.
Mike, what Leah said OR a few rows further in from where she likes.
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