Most heat related problems with dryers are attributed to poor air flow. I would start there first in determining if you have a ventilation problem BEFORE replacing any components. If you don't, and you have a clog somewhere, you will end up with the same problem and repeated failed components. The following link gives some useful advice on how to troubleshoot a no heat problem:
Pay particular attention the first major paragraph that discusses the ventilation. Follow the advice and attempt to run the dryer without the exhaust vent attached, first. If the dryer begins to heat, you may have gotten lucky and avoided any failed components. However, if the dryer still does not produce heat, you probably have blown a component in the heating circuit. More commonly, the thermal cut-out (TCO) blows. Make sure you check ALL heating circuit components before taking my word for it, just to be sure. Reminder: If the TCO is blown, it is highly recommended that you replace the hi-limit thermostat at the same time. In many cases, these components are sold as a set.
Go to searspartsdirect.com and type in your model number as "110.62972100". Look under the "Bulkhead" heading for item number 47 (This is the TCO/thermostat set I am referring to). Refer to this drawing as a reference for your component identification (the Heating Element is listed as item 14). I hope this information helps you. Let me know if you require additional assistance.