Valve seat

<figref idref="DRAWINGS">FIG. 1</figref> is a perspective view of a valve seat showing our new design;

<figref idref="DRAWINGS">FIG. 2</figref> is a front elevational view thereof, the right side elevational, the left side elevational, and the rear elevational views thereof being the same as the front elevational view thereof;

<figref idref="DRAWINGS">FIG. 3</figref> is a top plan view thereof;

<figref idref="DRAWINGS">FIG. 4</figref> is a bottom plan view thereof; and,

<figref idref="DRAWINGS">FIG. 5</figref> is a sectional view thereof taken along line <b>5</b>-<b>5</b> of <figref idref="DRAWINGS">FIG. 3</figref>.

The broken lines in the drawings illustrate portions of the valve seat that form no part of the claimed design.