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12. The new Sport foam slips over the seat back frame first. Ensure the foam is fully seated and then start the new upholstery over the top of the seat and hog ring the upper horizontal listing wire to the foam as shown here. Slide the upholstery the rest of the way down and install the vertical listing wires and secure them to the foam with hog rings, too. Carefully work the upholstery with your hands (and a heat gun if needed) to smooth the material out as you secure it to the foam.