Jerry Peck
You would be better off setting the temperature to 120° f and installing a tempering valve or a thermostatic mixing valve (both of which mix cold water in with hot water to produce warm water at a given temperature), then set this to provide the 110° f you need.
Setting the water heater to 120° f provides a fail safe level not to exceed 120° f should the mixing valve fail, while maintaining the minimum recommend temperature in the water heater.
Setting the water heater temperature higher will provide a higher safety margin for keeping bacteria out of the water heater, however, if the mixing valve fails, serious burns could result on the skin of small children in a very short exposure time.
Water which is 130 degrees will produce 2nd and 3rd degree burns in about 30 seconds, ON ADULT SKIN.
Water which is 140 degrees will produce 2nd and 3rd degree burns in less than 5 seconds, ON ADULT SKIN.
