i put a pair of p38 seats in my 110 panel back, had to take the rear bulkhead out and fit one further back where you'd fit the bulkhead for a 130 cab for tub stability, now i got a walk through and luggage space and a rear area the size of a 90.. seats are real comfy with arm rests , and the driving position is great, lifts you up so you dont feel like your stretching to see over steering wheel... i can still get to battery "just " with jump leads , well only the live, earth lead attaches to chassis just under seat box so for jumping in an emergency is no problem.. will soon be moving battery and fitting subs in the seats boxes anyway so that wont really be a problem, another solution to battery access is cut a hole in the side of seat box...easy...