Panasonic EP-MS40 Operating Instructions Manual page 28

FITTING AND REMOVING THE BACKREST
CUSHION COVER AND BACK PAD
Removing
Backrest cushion cover
Unfasten the rear zipper and remove the cushion.
Back pad
1 Unfasten the zippers (3 locations).
2 Unfasten the velcro fastener in the bottom section of the seat, and remove the back pad.
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1 1
2 2