The Neil Simon Theatre, originally the Alvin Theatre, is a Broadway theater at 250 West 52nd 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 and was built for Alex A. Aarons and Vinton Freedley. The original name was an amalgamation of Aarons's and Freedley's first names; the theater was renamed for playwright Neil Simon in 1983. The Neil Simon has 1,467 seats across two levels and is operated by the Nederlander Organization. Both the facade and the auditorium interior are New York City landmarks.