Section U contains traditional chairback seats in the lower seating rows (Row 9 through Row 29), but in the upper seating rows (Rows 30 through 35) the seats are bleacher style bench seats with no back support (and are sometimes referred to as Section Bench U). Row 32 is three rows from the back of the section, and has a total of 32 bench seats which run from Seats 1 though 16 on the right side of the middle aisle, and Seats 17 through 32 on the left side of the middle aisle (on the left as you face the floor).

View from Section U Row 30 at Viejas Arena
The picture above was taken from Section U Row 30, just 2 rows closer to the floor than Row 32