Wow is all I can say. We had row 20 which was near the top but could see the court rather well. Half of section 107 will sit mid-court and the other half will sit on the three point line in front of the Miami Heat bench. Keep in mind that there are a lot of rows. 1-29, so sit according to how close you want to be to the court. I have a friend that's a ticket broker but I would otherwise imagine that these seats are rather hard to find on the secondary ticket market.