I am just starting to build a home theater in my basement and my room seems similar size to yours and I was thinking about 3 across seating with two rows, also. My room is 12.5 ft width by 20 ft depth. Would you mind sharing your room's dimensions? Also, did you consider curved seating vs straight across? What dimensions were your riser for the second row? How much space between your rows? Sorry for all the questions but appreciate the help.