The David H. Koch Theater is a prominent performing arts venue located in New York City. Opened in 1964, it is part of the Lincoln Center for the Performing Arts and serves as the home for the New York City Ballet and the American Ballet Theatre. The theater features a seating capacity of approximately 2,586 and is known for its excellent acoustics and elegant design. Named after philanthropist David H. Koch, the theater underwent significant renovations in 2008 to enhance its facilities and audience experience. The venue hosts a variety of performances, including ballet, opera, and other cultural events, making it a key destination for arts enthusiasts.