Excel like cell naming scheme

Seats.cs

foreach (var seat in TheatreSeatGenerator.GenerateSeats(300, 50))
{
    Console.WriteLine(seat);
}

public class TheatreSeatGenerator
{
    private static string SequentialName(int columnNumber)
    {
        int dividend = columnNumber + 1;
        string columnName = String.Empty;
        int modulo;

        while (dividend > 0)
        {
            modulo = (dividend - 1) % 26;
            columnName = Convert.ToChar(65 + modulo).ToString() + columnName;
            dividend = ((dividend - modulo) / 26);
        }

        return columnName;
    }

    public static IEnumerable<string> GenerateSeats(int rows, int seatsPerRow)
    {
        int currentRow = 0;
        int currentSeat = 1;
        while (currentRow < rows)
        {
            yield return SequentialName(currentRow) + currentSeat;
            currentSeat++;
            if (currentSeat > seatsPerRow)
            {
                currentSeat = 1;
                currentRow++;
            }
        }
    }
}