The Stephen Sondheim Theatre, formerly Henry Miller's Theatre, is a Broadway theater at 124 West 43rd Street in the Theater District of Midtown Manhattan in New York City. Owned by the Durst Organization and managed by the Roundabout Theatre Company, the modern 1,055-seat theater opened in 2009 at the base of the Bank of America Tower. The current theater is mostly underground and was designed by Cookfox, architects of the Bank of America Tower. It retains the landmarked facade of the original Henry Miller's Theatre, which was built in 1918 by Henry Miller, the actor and producer.

New York City's Theater District, sometimes spelled Theatre District and officially zoned as the "Theater Subdistrict", is an area and neighborhood in Midtown Manhattan where most Broadway theaters are located, in addition to other theaters, movie theaters, restaurants, hotels, and other places of entertainment. It is bounded by West 40th Street on the south, West 54th Street on the north, Sixth Avenue on the east and Eighth Avenue on the west, and includes Times Square. The Great White Way is the name given to the section of Broadway which runs through the Theater District.