Well, lets do some quick math - assuming recliners.
3 ft from rear wall to back row
4-5' for each row = 12-15'
sit at about 40% of room length for first row so 15-18' = 60% of the length.
Room length is about 28-30'
Room Width:
4 seats wide, figure a minimum of 2-2.5' per seat so that's 8-10'.
Keep seats away from the walls and allow a minimum 30" walkway on each side (3' would be better) so that's about 16' minimum.
Height:
With three rows, you'll want 2 risers. Figure 8-10" for each riser (rough at 1' each for conversation) so a minimum of a 10' ceiling to leave you about 8' in the rear.
Ballpark size is now 16x28x10. If you want a BIG screen, you'll need to compensate accordingly to move the front row back for proper viewing angles so length will grow. If the room is 28' long, at 40% for first row, that puts this at about 11' back. That's about right for maybe a 110" or so screen (16:9).
Hope that helps.
Bryan