The number of seats in the calculation of concert halls and opera houses

Some concepts based on the data given in the book "Concert Halls and Opera Houses" by Leo Beranek are presented through some simple mathematical process. The intensity factor G is related to the number of seats N by linear regression. The EDT equals to reverberation time for concert halls with N ≥ 2000 and the calculation of EDT is given for N ＞ 2000. The number of seats is the start point of determination of volume for both concert halls and opera houses.