I have a brand new dryer that is not heating. The drum rotates and the lights for the cooling cycle is on but the heat light is blinking and the dryer never heats up.

[COLOR="Blue"]PIO_ACA_CMY [/COLOR]

Your model number is missing the last 4 digits.
I am going to assume that it is an electric dryer.

First thing to check is the power to the unit.
The board and motor use half the line but the heating element needs the full 240 volts.

Try flipping the breaker off/on slowly a couple times.
Sometimes you can loose half the line without actually tripping the breaker.
If this does nothing, check the voltage at the plug
L1 to L2 should be 240 volts
L1 to Neutral and L2 to Neutral, both should be 120 volts.
If OK
Unplug the unit and check the wires at the terminal strip in the machine to make sure none are loose or burned out
If OK
Check the power at the terminal strip.
Do this with the heater off and on.
[COLOR="Red"]Be careful as 240 volts is lethal !!![/COLOR]

Since it is new I would just check for the power at the receptacle if it is ggod then put in a service call.

If the unit did not come with a power cord then also check for power at the terminal strip in the unit as you may have installed a bad power cord. Then if that is good put in a service call.

I advise a service call because if you open the unit up they could void your warranty. Also if you mess something up which is always a possibility, it will not be covered by warranty. And lastly it could be an expensive part that needs replacing.