The Bernard B. Jacobs Theatre is a Broadway theater at 242 West 45th Street in the Theater District of Midtown Manhattan in New York City, New York, U.S. Opened in 1927, the theater was designed by Herbert J. Krapp in a Spanish style and was built for real-estate developer Irwin S. Chanin. It has 1,100 seats across two levels and is operated by The Shubert Organization. Both the facade and the auditorium interior are New York City landmarks.