The Loew’s 46th Street Theatre opened on October 9, 1927 as the Universal Theatre. It was designed by John Eberson, a famous theater architect known for his atmospheric style auditoriums. According to an account in the Brooklyn Eagle, 25,000 people were present for the opening of the theater. The 2,675 seat theater was acquired by the Loew’s Corporation in August 1928, and closed so renovations could be made to the sound equipment. It reopened on September 10, 1928 as the Loew’s 46th Street Theatre.