such as foot brackets, seats, back, head restraints and fasteners. In addi-tion to mechanical properties, comfort is another important parameter. This study aims to reduce the cost of a commercial vehicle by means of alternative materials and design changes in the passenger seat frame. For this purpose, three different methods were used to optimize seat back pipes: reducing the cross-section, using thinner sections in the seat frame via alternative material and making design changes in the foot brackets. In the methods applied, mitigation and cost reductions were achieved. The suitability of the design changes in the seat through geometric changes was confirmed by international ECE R14 test results and finite element method analyses.