A seat back system that includes a pair of seat benches for mounting to the floor of an open bow section of a pleasure boat that each include seat backs that are individually mounted to pivot from a vertical, seat back attitude, to a horizontal attitude covering over the open bow section and includes an arrangement for pivoting the seat backs that can be hydraulic, pneumatic or mechanical, that each involve an extending piston between a boat floor and at a location along a brace that is secured to a seat back side, extending at a right angle therefrom, with piston extension to provide seat back travel, providing a load bearing deck.