The Lincoln Theater in Delta was built in 1917 by Noble Peterson, who also built the Parmount Theater in Fillmore.  The Lincoln Theater caught fire in February 1922 and was destroyed along with five other buildings.  Some of the equipment and furnishings from the Lincoln Theater were saved and used in the Delta Theater when it was rebuilt in 1927.^[1][2][3][4]

1. "Chapter 6: Millard County in the Early Twentieth Century", A History of Millard County, Edward Leo Lyman and Linda King Newell, Utah History Suite CD-ROM
2. "Chapter 7: Expansion in the 1910s and 1920s", "A History of Millard County", by Edward Leo Lyman and Linda King Newell, Utah History Suite CD-ROM
3. Deseret News, 9 February 1922
4. Millard County Progress, 10 February 1922