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 THROUGH HIS SHIRT AND BELT. THE CONTACT STATED THAT HE SMELLED SMOKE AND HAD TO OPEN THE WINDOWS BECAUSE THE SMOKE HAD BECOME OVERPOWERING. HE THEN POWERED THE HEATED SEATS OFF BEFORE IT COULD CAUSE A FIRE. NEITHER THE DEALER NOR THE MANUFACTURER WAS NOTIFIED. THE FAILURE MILEAGE WAS 51,000.