Answer:
8 seats
Explanation:
-  Identify the number of seats in the first row:
 In this case, the first row has 60 seats.
- Determine the number of seats in the second row: 
The second row has 68 seats, which is obtained by adding 8 seats to the number of seats in the first row.
- Calculate the difference in the number of seats: Subtract the number of seats in the first row from the number of seats in the second row.
 68 seats - 60 seats = 8 seats