A mezzanine floor simply put, is a floor made between an existing floor and the roof. Most developers refer to it as a second floor. This word was coined from a Latin word `medianus’ which translates to ` of the middle.’ Mezzanines are viewed by many as intermediate floors that are more open to the lower floors. An excellent example of mezzanine flooring are the floors in theatres and balconies. The raised levels in theatres provide a good view of the stage, and they are also very open to the lower floor area.