TL*THE CONTACT OWNS A 2006 MERCEDES R350. WHILE SITTING IN THE VEHICLE WITH THE HEATED SEATS ACTIVATED, THE CONTACT COULD SMELL AND SEE SMOKE AS THE SEAT BEGAN TO BURN. THE VEHICLE HAD NOT BEEN TAKEN TO AN AUTHORIZED DEALERSHIP AT THE TIME OF THE COMPLAINT. THE CURRENT AND FAILURE MILEAGES WERE APPROXIMATELY 49,000.