This paper obtains a Mathematical Dynamic Model (MADYMO) for occupant lumbar load evaluation under CFR Part 23 and 25 at extreme ranges of temperature. The validation of results is performed by full scale sled test results. Aircraft industries are using viscoelastic polyurethane foams as seat cushion. Visco-elastic foams bring not only more comfort to the passengers in long term sitting but it also maintains more safety during unpredicted crashes and hard landings. Aircraft seat cushions are exposed to varying temperature ranges during their life time. This fact has motivated aircraft industries to evaluate the seat cushion dynamic behavior at extreme ranges of temperatures in addition to what is mentioned in Federal Aviation Administration (FAA) Regulations at room temperature. This research provides a methodology based on simulation and modeling to eliminate, or at least, minimize the number of full scale dynamic sled tests defined by regulations for aircraft seats at extreme ranges of temperature.