TL* THE CONTACT OWNS A 2012 LEXUS ES350. THE CONTACT STATED THE PERSON DRIVING SAW SMOKE STARTING TO EMIT FROM UNDER THE PASSENGER SEAT, AFTER THE SEAT HEATER WAS ACTIVATED. THE VEHICLE WAS TAKEN TO THE DEALER. THE TECHNICIAN FOUND A SMALL BURN HOLE ON THE LEFT SIDE OF THE DRIVER SEAT. THE MANUFACTURER WAS NOTIFIED OF THE FAILURE. THE FAILURE MILEAGE WAS 15,200. UPDATED 2/24/15*CN LEXUS INFORMED THE CONSUMER, THE BURN HOLD WAS NOT LOCATED NEAR THE SEAT HEATER GRID OR WHERE THE ELECTRICAL WIRING WAS LOCATED AND THEREFORE, THEY WOULD NOT COVER THE REPAIRS. UPDATED 03/02/15*JB