KIA Soul 2012 - Manual (Page 310)

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What to do in an emergency
Tie-down hook (for flatbed
towing, if equipped)
OAM060017L
CAUTION - Tie-down
hooks
Do not use the hooks under the
rear of the vehicle for towing
purposes. These hooks are
designed ONLY for transport tie-
down. If the tie-down hooks are
used for towing, the tie-down
hooks or rear bumper will be
damaged.