The Opera House occupied the northwest corner of Pine Street and Cintra Lane West, essentially an alley. Its construction date is unknown. In February 1923 it became the State Theatre, which stood until 1955 when it was demolished and became part of the footprint of a large Woolworth's store. It is unclear when the Woolworth's store was razed, but the site is now a parking lot.
This 1930 fire insurance map shows the location and approximate layout of the Corning Opera House (red arrow). The alleyway to the left of the Opera House, at one point marked "65" on the map, is Cintra Lane; the alley remains today. The wide thoroughfare well to the right of the Opera House is the double-track right-of-way of the Erie Railroad; today that route is occupied by Denison Parkway. Image courtesy of Hex Kleinmartin.