TL*THE CONTACT OWNS A 2008 MERCEDES BENZ E350. THE CONTACT STATED THAT THE DRIVER SIDE HEATED SEAT FAILED AND OVERHEATED. THE SEAT BURNED THE CONTACT. THE VEHICLE WAS TAKEN TO AN AUTHORIZED DEALERSHIP WHERE SHE WAS INFORMED THAT THE PROBLEM WAS A MANUFACTURERS DEFECT AND SHE NEEDED TO NOTIFY THE MANUFACTURER BEFORE ANY REPAIRS WOULD BE PERFORMED. THE DEALER DISCONNECTED THE HEATER CIRCUIT. THE CONTACT CALLED THE MANUFACTURER WHO STATED THAT THE SEAT WAS NOT AN ISSUE AND THAT THE FAILURE WAS CAUSED BY HOW THE CONTACT WAS SITTING IN THE SEAT. THE CONTACT PLANNED TO RETURN THE VEHICLE WHICH WAS AT THE DEALERSHIP AT THE TIME OF THE COMPLAINT. THE FAILURE MILEAGE WAS APPROXIMATELY 42,000. THE CURRENT MILEAGE WAS APPROXIMATELY 43,400.