My 42" plasma is over my fireplace too and the bottom is 52" off the floor. My seating distance is 10' from the plasma. At first it was a little uncomfortable compared to straight-on viewing but I solved the problem with the combination of a tilt mount and a LazyBoy recliner sofa. Its awsome to recline with a small neck pillow and watch a movie. Gonk's suggestion of a short riser would also work. I suggest you give it a while and I bet you find its not a big deal in the long run.