Hi Larry,

Well, you’re asking for two different things there — commercial vehicles don’t generally have back seats, unless you mean one of the larger SUVs that can be converted to commercial status and retain their back seats. Of these, you have the choice of Land Rover Discovery (old shape), Toyota Land Cruiser, Mitsubishi Pajero, or Jeep Grand Cherokee. One word of caution though — technically speaking, a converted version of one of these is supposed to keep the cargo and the passenger sections separate at all time, so they’re really supposed to have their seats locked in place.