TL*THE CONTACT OWNS A 2008 SMARTCAR CABRIO. THE CONTACT STATED THAT THE DRIVER-SIDE LEATHER HEATED SEAT BURNED AS A RESULT OF THE HEATER. THE VEHICLE WAS TAKEN TO THE DEALER DIAGNOSED THAT THE SEAT NEEDED TO BE REPLACED OR THE HEATING ELEMENT NEEDED TO BE DISCONNECTED. THE MANUFACTURER WAS CONTACTED WHO OFFERED NO ASSISTANCE AS THE VEHICLE WAS NOT UNDER WARRANTY. THE VEHICLE WAS NOT REPAIRED. THE FAILURE MILEAGE 52,000 AND THE CURRENT MILEAGE WAS 60,000.