Corner seats in the upper level are among the cheapest options for seeing a concert at ACC. Each section has up to 19 numbered rows of seating, with Row 1 being the actual first row. Sit in rows 7 or higher in Sections 301 and 305 for fewer than 8 seats in each row. This will make getting in and out of your seats easier than sitting in a row with 20+ seats. The popular Smirnoff Ice Bar can be found behind Section 324.