Cadillac ESCALADE ESV 2005 Owner's Manual page 18

Escalade ESV: On the passenger side of
Escalade ESV models, the lever at the base of the
seat must be pulled up to release the seatback.
Pull the seatback forward and fold it down 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 seatback more upright.
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Once the seatbacks are folded down, on Escalade ESV
models only, the rear seat footwell area will be
exposed and will have to be covered by the load floor
panel(s). To create a load floor, do the following:
1. Release the panels from the seatbacks by pushing
forward on the latches.
2. Then fold the panels back to cover the rear seat
footwell area.