As seated facing the screen the 2nd seat from the right in the middle row is the sweet spot. The picture is great from any seat, though I do wish I had made the seating area about 1.5 to 2 feet closer to the screen. If I leave the subwoofers in each of the front corners the bass is a bit boomie sitting in the left end seat in the back row. If I move the left sub out to even with the left main speaker then the bass is perfect in all the seats.

Rock Lake Cinema