THIS PE WAS OPENED BASED ON FOUR ODI COMPLAINTS THAT THE STEERING WHEEL OVERHEATS. VW HAS SHOWN THAT MOISTURE AND PRESPIRATION PERMEATE THE STEERING WHEEL COVER CAUSING THE HEATING ELEMENT TO CORRODE.THIS CORROSION MAY CAUSE A SMALL, LOCALIZED AREA OF THE STEERING WHEEL TO EXPERIENCE A BRIEF DURATION OF OVERHEATING.THERE ARE NO REPORTS OF THE STEERING WHEEL SUSTAINING COMBUSTION. THE INVESTIGATION HAS FOUND NO OCCURRENCES OF SEVERE BURNING AND NO CONSUMERS REQUIRED MEDICAL ATTENTION. A SAFETY-RELATED DEFECT HAS NOT BEEN IDENTIFIED AT THIS TIME AND FURTHER USE OF AGENCY RESOURCES DOES NOT APPEAR TO BE WARRANTED.ACCORDINGLY THIS INVESTIGATION IS CLOSED.THE CLOSING OF THIS INVESTIGATION DOES NOT CONSTITUTE A FINDING BY NHTSA THAT NO SAFETY-RELATED DEFECT EXISTS.THE AGENCY RESERVES THE RIGHT TO TAKE FURTHER ACTION IF WARRANTED BY THE CIRCUMSTANCES.