The Helen Hayes Theatre was built by producer Winthrop Ames in 1912 as The Little. It was built as a rebellion of sorts against commercial theater—as the auditorium only held 299 seats. In the 1950s it was used to record radio and TV, including The Merv Griffin Show.
In 1983, it was renamed after beloved American actress Helen Hayes, following the destruction of a theatre by the same name in the previous year. When it’s not being used for legitimate theater, CBS still uses the venue for radio recordings.