| BALCONY | Gallery containing the highest tier of seats in a theatre (7) |
| GOODS | The highest tiers contain old merchandise (5) |
| ALL | Gallery containing everything (3) |
| TODATE | Gallery containing too much so far |
| COMPANION | CC = ___ of the Order of Canada (Highest tier in the national honours system) |
| STALL | A compartment for a single animal in a cowshed or stable; each of a row of seats in a choir; one of the fingers of a glove; a booth for the sale of goods in a Christmas market or any other fair; or, a |
| DRESSCIRCLE | A tier of seats in a theatre, usually the first gallery above the ground floor (5,6) |
| TIER | One of a set of rows of seats in a theatre, layers forming a wedding cake, plates of a cake stand or flounces on a style of ruffled skirt (4) |
| GANGWAY | An aisle between rows of seats in an aircraft/theatre; or, a bridge or ramp linking a ship to the shore (7) |
| GALLERY | Highest seats in a theatre (7) |
| STADIUM | A sports ground with tiers of seats for spectators (7) |
| EJECTOR | Kind of seat in a fighter jet |
| ARMREST | As found between two seats in a theatre (7) |
| USHERED | Shown to a seat in a theatre (7) |
| BLEACHERS | Unroofed and inexpensive tier of seats in a sports stadium (9) |
| USHERIN | Show to a seat in a theatre (5,2) |
| ROW | A spell of sculling; the distance oared; a raucous quarrel; or, a drill of vegetable plants, line of stitches, queue of people, rank of chess squares, tier of seats or other orderly file (3) |
| CIRCLE | Name the upper section of seats in a theatre (6) |
| ROWS | Lines of seats in a theatre (4) |
| CHOIRSTALLS | Rows of seats in a church for the use of the church singers or clergy (5,6) |
