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The Teatro Flavio Vespasiano in Rieti, created under the capable direction of the Milanese architect Achille Sfondrini, was built in 1893. It has 230 seats that form the two sectors of the stalls. In addition to this area, there are three tiers of boxes with twenty-two seats per floor, and the gallery that once accommodated more than one hundred seats, today reduced to about thirty due to safety regulations.