The view on this plate derives from an unattributed engraving after a drawing by the New York artist John Evers. While it has been adapted to fit the circular surface of the plate, the view is quite faithful to the original. The only changes to the composition are the addition of a small dog to the left of the couple in the center and the replacement of a solitary boy with a second walking couple. The Park Theatre portrayed here is likely the second incarnation, erected in 1821 after the 1798 building was gutted by fire. Another fire, caused by handbills coming into contact with a flaming gas jet, would destroy the New Park Theatre in 1848. The site is now home to the Park Row Building.

Civic landmarks such as the Park Theatre were popular subjects for ceramics made by English potters for the American market. The acorn and oak leaf border was a stock design used by both Joseph Stubbs and Ralph Stevenson and Williams.