Original Answer: Helen Hayes ( actress) is not longer living. she died in l993. I do not know if the theatre bearing her name is still active.
CORRECT ANSWER: Actually although Miss Hayes has passed on, a quick search on the internet found the Helen Hayes Theater very much alive and active. The following information was found:
Address
240 W 44th St
New York, NY 10036
Neighborhoods: Midtown, Theatre District
Phone Number
(212) 302-3297 (212) 944-9450