At the most literal level I totally agree with Courtney.
However, there are great extremes in the experience of Humanity on this planet.
For me, "Heaven" has a number of meanings. In the traditional sense, Heaven just meant "In Space". So in Ancient times, if someone was taken up by a UFO and went off to space then it was written that he went off "to Heaven" or "the Heavens".
Going "to Heaven" seemed to be the ultimate enticement for the Human.
The second idea of Heaven is that the State can traditionally be reached when male and female energies come together in synchronization.
Then, for the third definition of Heaven, you have a Natural State which is described best as an increase in vibrational frequency. I believe that there is an argument to suggest that the Speed of Light is a marking point between lower vibration and higher vibrations. Specifically, "Physical Reality" and "Spiritual Reality".
The idea is that there are three general "frequency" ranges that we can travel through. Like Ice, Water and Steam. With Ice being Physical Reality, Water being Spiritual Reality, and Steam being the God Reality.
For Hell, as well, I think this is more a State of Consciousness rather than a location.
I can think of many places on Earth that fulfil the role of Hell, stuck in the Ghetto, stuck in Debt, being in Mental Institutions, Prisons, being in the Military in some places, being in Poverty, being in a War-torn country, being stuck in particular oppressive religions combined with poverty.
And can certain ET groups use Directed-Energy-Weapons to cause intense pain on the brain of humans so that they experience hell? I think so.
Are the underground ET bases where humans are tied up, attacked and eaten Hell? Presented in the Farsight videos? For me, yes they are a match. Have there been 'pickup spots' associated with various Religions? Come to your own conclusion but for me the evidence is clear that this was so.
So I think they definitely exist as experiences. Not so much as distinct locations per se.