To the Editor: As Chairman of the Miami-Dade Cultural Affairs Council, I’m writing to correct Richard Fendelman’s August 21st claim that the new Coconut Grove Playhouse theater will have fewer seats than the 300-seat theater detailed in the County’s proposed plans. The plans for the new theater include a total of 306 seats. The ground floor plan does not show all the seats because the floor is raked, and the upper rows of seating can be found on the second (mezzanine level) of the design plans.