FIG. 1 is a front perspective view of a boat seat showing our new design;

FIG. 2 is a rear perspective view thereof;

FIG. 3 is a front elevational view thereof;

FIG. 4 is a left side view thereof, it being understood that the right side is a mirror image;

FIG. 5 is a rear elevational view thereof;

FIG. 6 is a top plan view thereof; and,

FIG. 7 is a bottom plan view thereof.