The Regent Building comprises part of the original Regent Theatre complex constructed on land between Queen Street and Elizabeth Street, between 1928 and 1929. It includes a basement, four levels of tenancies at 167 Queen Street, two street-level shops, and the ornately decorated entrance hall and grand foyer, which led into the original 2500-seat Regent Theatre. While the office building was completed late in 1928, and tenanted from April 1929, the theatre opened to the public in November 1929. The building was redeveloped in the late 1970s, with four cinemas installed in the space originally occupied by the 2500-seat theatre and opened in 1980 as the Hoyts Entertainment Centre. This development retained the four levels of tenancies, the basement, two street level shops, the entrance hall and grand foyer. One of the four cinemas, known as the Showcase Theatre and located on the lower level of the complex, was constructed to recall the design of the original Regent Theatre. Its vestibule was also a re-construction recalling the vestibule which had been on a mezzanine level of the original theatre. The entertainment centre was closed for further redevelopment in June 2010.