Located in Vivo's corporate building in São Paulo, the project was conceived from material and immaterial elements, to create an innovative and authentic concept for the space's regulars. The challenge was to create a concept theater where we seek to value construction based on pre-existing structures, which were left in evidence to provide the new through coverings, colors, textures, and lighting. When entering the foyer, the circulation is divided between those who, at night, go to the enclosure to watch a play, and the employees and their daily work tasks. To position this distinction, in a fluid way, we highlight the lights conferred to the environment, which performs as the immateriality that demarcates the spatialities. The orthogonal and rigid mesh of the lining also protrudes from the floor, revealing the LED lamps allocated at the joints of the pagination, which can display neutral lights or change to the same purple as the brand, for special spectacle occasions. The space accommodates the pre-established uses of the foyer and presents itself as a plural environment, which can be adapted to the needs that eventually appear, given its scenic concept, marked by uniqueness and flexibility. Still in the foyer, the only element built is the central one, where the ticket office is located - around it is the shapes of light that draw the ambiance. Although physical, the box office block also plays with materiality, while the mirrored plates that cover it, of diffuse sharpness, deconstruct the limits of what is palpable. Pronouncing into the foyer, the volume of the theater was covered with a customary velvet curtain - another well-known scenic element - to give this more classic reference. The theater itself is divided into two universes: above, acoustic plates like anechoic sound-absorbing chambers that are, in addition to being functional, graphic - and just like them and as the special lighting, the 272 seats and imported carpet, gain the Vivid purple tone. The lower part of the room is enveloped in wood to reflect the sound and provide a sense of comfort to the spectators. In addition to expanding the space, with scenery deposits and a greater number of dressing rooms, the new project also includes investment in accessibility and technology, so that the theater can accommodate more than one different play in the same week. Our solutions for the Vivo theater, demonstrate how art and technique meet, and how the given architecture can transform itself from ephemeral and scenic elements. And strategically, we strengthen the brand identity, project its architectural voice and reestablish harmonious dialogues between the material and the immaterial.