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
The phone number of the Hayes Branch is: 337-721-7098.
The phone number of the Hayes Center Public Library is: 308-286-3411.
The phone number of the Hayes Regional Arboretum is: 765-962-3745.
unlisted
The phone number of the Columbian Theatre is: 785-456-2029.
The phone number of the Hub Theatre is: 703-674-3177.
The phone number of the Lake Helen Public Library is: 386-228-1152.
The phone number of the Orpheum Theatre is: 719-395-8080.
The phone number of the Clazel Theatre is: 419-353-5000.
The phone number of the Helen Wadley Branch is: 305-664-4645.
The phone number of the Helen Matthes Library is: 217-342-2464.
The phone number of the Helen Mcgraw Branch is: 585-336-6060.