TL* THE CONTACT OWNS A 2007 MERCEDES BENZ GL450. WHILE DRIVING APPROXIMATELY 35 MPH, THE FRONT DRIVER SIDE SEAT STARTED TO SMOKE AND BURNED THROUGH THE SEAT AND THE CONTACT'S CLOTHING. THERE WERE NO INJURIES. THE VEHICLE WAS TAKEN TO AN INDEPENDENT MECHANIC, WHO DIAGNOSED THAT THERE WAS A SHORTAGE IN THE HEATED SEAT ELEMENT. THE VEHICLE WAS NOT REPAIRED. THE MANUFACTURER WAS NOTIFIED OF THE FAILURE. THE APPROXIMATE FAILURE MILEAGE WAS 60,000.