TL* THE CONTACT OWNS A 2012 SUBARU FORESTER. WHILE DRIVING APPROXIMATELY 30 MPH, A BURNING ODOR FILLED THE INSIDE OF THE VEHICLE. THE SEAT BECAME VERY HOT AND BURNED A HOLE THROUGH THE SEAT AND THE CONTACT'S CLOTHING. THERE WERE NO INJURIES. THE CONTACT TURNED OFF THE SEAT HEATER. THERE WERE NO WARNING INDICATORS ILLUMINATED. THE VEHICLE WAS TAKEN TO A DEALER WHERE IT WAS DIAGNOSED THAT IT WAS A SECOND OCCURRENCE AND THE FAILURE COULD NOT BE DIAGNOSED. THE MANUFACTURER WAS MADE AWARE OF THE FAILURE AND OFFERED A SAVINGS COUPON IN ADDITION TO THE SEAT REPLACEMENT. THE VEHICLE WAS NOT COMPLETELY DAMAGED. THE FAILURE MILEAGE WAS APPROXIMATELY 90,000.