The Loews Fine Arts in New York, first Manhattan theater built from the ground up after World War II, has been targeted for extensive renovation. Loews acquired the mid-Manhattan house last September.

The facelift will include new carpeting, new lighting fixtures and a state-of-the-art refreshment stand offering espresso and gourmet foods. Spring completion is expected. Loews, a subsidiary of Columbia Pictures Entertainment, runs 857 screens in 16 states.

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