The American Airlines Center seats are numbered in a circular pattern starting at the lower level and working up. Seats in the lower level are numbered 1-12. Seats in the second level are numbered 13-26, and so on. The end of the second level is marked by a small balcony that circles the entire arena. The third level has seats numbered 27-50, the fourth level has seats numbered 51-79, and the fifth level has seats numbered 80-99.
The sixth level is not used for basketball games, but is instead for private suites, club seating, and press box seating. The seventh level is not used for basketball games, but is instead for suites and other high-dollar seats. The eighth level is not used for basketball games, but is instead for luxury boxes and other premium seating. The conclusion to this article is that the seats at American Airlines Center are numbered in a circular pattern, starting at the lower level and working up.