You might expect the upper level at Vivint Smart Home Arena to feel closer to the court considering the arena features just two main tiers of seating separated by small ring of suites. However due to the large size of the lower level, these seats have more of a feel you typically find in 3 tiered arena. Seats near center court of the upper level provide you with some of the best views and a more affordable price as well.
Even numbered sections are located above the entry tunnels, and sit further from the court (first row of seating is at Row 8). While the views are more distant, these sections do have the advantage of fewer seats in each row, making for easier trips to and from the seats.
The odd numbered sections extend all the way to the front of the upper level, running from Row 1 at the front, and as far as Row 22 in back. Rows here are much wider with up to 14 seats in each (compared to 8 seats per row in the even numbered sections). You can find great seats in Rows 1-3 of Sections 131 and 133, which keep you just below the entry tunnel and have very good views of the court and team benches.