I'm at a lost trying to decide whether or not to install single or dual level risers in my theater. I'm certain the back needs to be elevated but is it also necessary to rise the front?

I wouldn't think so. But it appears you have to look up slightly to the screen from the front row of seats (so you could see the screen from the back seats?). If that is uncomfortable then you might want to raise the seats or lower the screen. I always thought it best to have the L & R speaker's tweeters at the middle of the screen but your electro stats might provide more flexibility. I'd look at lowering the screen for better alignment with the front speakers and raise the rear row of seats so folks sitting in those seats can see the screen. Just my 2 cents...

Coming along nicely, ej.

While visibility is the most common reason to use risers, another is to add seating features, like floor lighting or platform transducers. If you want to add these to the seats, a dual row platform would be in order. Otherwise, I'd only do so if (as AvFan has pointed out) the front row is straining.

I'm curious, though - it looks like your walls are painted semi-gloss or gloss finish. In my experience, users who've used that have complained that the rooms' sound is harsher as a result. Have you experienced that?

Good advice AvFan and Sluggo.

Sluggo...believe it or not the walls are painted flat. I think it appears glossy because of the flash on the camera.

AvFan...lowering the screen may be in order. I also think putting the back row on risers will do the trick.