Ok, I will answer my own question... and yes, I was referring the the latch in the back of the second row seat for folding it down. After studying the situation, I found a solution to installing a new latch WITHOUT having to remove the rear seat or even take it apart. I am posting this to hopefully help the next person who encounters the same situation.

Now BEFORE even thinking about replacing the latch one must remember WHY the latch broke in the first place.... The catches on each end of the seat need LUBRICATING!!!

So... I would use a lithium based spray lubricant and make sure to work the catches back and forth and that the latches EASILY open and close. Once that is done NOW you can replace the very weak plastic latch.

First carefully remove the small plastic bezel that surrounds the latch.
Next remove the top and bottom screws that hold in the latch to the seat back.
Now go sit in the seat and lower the arm rest.

I have to WARN you that even if you are careful you will most likely cut your fingers doing the following, but it beats pulling the seat out.

Now you can stick your hand through the arm rest opening to find the latch. Lots of SHARP METAL in there!
You will have to angle your hand/arm upwards to find it, and it will help if you get your other hand and stick it into the arm rest opening as well up at the top and grab the top part of the seat foam and pull it out towards yourself which will allow your hand more room to find the latch.

As many of you know the latch has TWO cables coming to it from each direction to operate the catches.
Once you locate the latch and cables CAREFULLY pull it down WHILE pulling the seat foam out with your other hand.

Now pull the latch along with the cables through the opening for the rear arm rest.

There is now plenty of room to replace the whole latch, or do like I did and just replace the broken lever which means you don't have to mess with the cables etc.

To do what I did. Get a pair of needle nose pliers and slowly work off the metal toothed retainer.
Next remove the plastic washer.
Now remover the broken latch.
Install the new latch making sure the POST passes through the eyelet of the cables.
Now install the plastic washer.
Now push the metal toothed retainer onto the post.
You can use a small socket the same size as the diameter of the toothed washer to help you push the retainer fully home. I attached the socket to my ratchet to give me more surface area for my hand to push against.

Now you can once again PULL the foam out away from the back and push the latch and cables back into position.
Install the screws and the bezel.

It took me about 20 minutes to do the job ONCE I figured out I could get to the thing through the arm rest opening. I could probably do it again in less time now that I know the routine :)

I hope this helps....

BTW In reference to FDNY Engine 41 now being Squad 41.... That's interesting but I work on Engine 41 in Dallas, Texas, not FDNY :)