Yes BillW that is correct. My gang will also be in row cc and that is the third row. The first 8 rows of the theatre are aa-hh, then the rows after are designated by single letters. You're in seat #26 which is to the right of the center aisle. I'm in seats 9-19 which is to the left of centre aisle. Seats on the right are even numbers (2,4,6,etc). Seats to the left are odd numbers (1,3,5,etc.). Congratulations on great seats.