Flanking the Delta Sky Suites on the second level of Yankee Stadium are Main Level Infield seats. Because of the shallow nature of the lower level at Yankee Stadium, the second deck is relatively low to the ground. However, the shallowness also means that the back rows of seating are also relatively far away. Never-the-less, you will have a good view of the field and a great view of the outfield scoreboard.
Restrooms are scarce on the main level, so target Section 227A or 227B to be near a men's and women's restroom and plenty of food options.