GMC 2007 Sierra - Manual (Page 20)

Rear Seat Operation (Crew Cab)
The second row seat is a 60/40 split seat. Either
side of the rear seat may be flipped and folded for
added cargo space.
Make sure that nothing is under or in front of the
seat and that the head restraints are completely
lowered.
To flip and fold the seat, do the following:
1. Pull up on the strap
loop at the rear of
the seat cushion.
Then, pull the
seat cushion up and
flip it forward.
Notice: Folding a rear seat with the safety
belts still fastened may cause damage to the
seat or the safety belts. Always unbuckle
the safety belts and return them to their normal
stowed position before folding a rear seat.
2. After folding the seat cushion fully forward, pull
the seatback forward until it is flat. If the
seatback cannot fold flat because it interferes
with the cushion, try moving the front seat
forward and/or bringing the front seat
more upright. The lever at the base of the
seat must be turned rearward to release the
seatback.
20