We've attended several shows at this venue, the most recent being Clint Holmes at Christmas, which we've seen for the past four years. Off point, but a great show and I'm sorry to see him move to another venue next year (Smith Center). In any event, the Showroom's "intimate" enough so that almost any seat's a good one; the shows we attend we enjoy; the sound's great...really couldn't ask for more. Oh, it's generally nicely priced. I think we paid $25 a ticket for the last one. My only criticism is that I wish more people in Vegas would dress appropriately for shows: Fanny Packs shouldn't be allowed.
At the end of the day, if you go to a show here, no matter where you sit, you'll see it and enjoy it, assuming you enjoy the entertainment. Norm K's review's on target with regard to seating.