TL* THE CONTACT OWNS A 2005 MERCEDES BENZ C240. THE CONTACT STATED THAT A STRONG BURNING ODOR EMITTED FROM THE DRIVER'S SEAT WHILE THE HEATED SEAT FUNCTION WAS ACTIVATED. THE CONTACT INSPECTED THE SEAT AND FOUND THE SEAT TO BE SMOKING. THE VEHICLE WAS TAKEN TO THE DEALER. THE MANUFACTURER WAS NOT MADE AWARE OF THE FAILURE AND THE VEHICLE WAS NOT REPAIRED. THE FAILURE AND CURRENT MILEAGE WAS 74,000.