Chrysler is refusing to recall approximately 2.7 million SUVs to fix fuel tanks that could leak and cause fires in the rear-end collisions.

The National Highway Traffic Safety Administration asked in a letter this week that the company should recall Jeep Grand Cherokees released from 1993 through 2004 and Jeep Liberty models from 2002 and 2007 according to the Associated Press.

 "The company does not agree with NHTSA's conclusions and does not intend to recall the vehicles," Chrysler said in a statement Tuesday. "The subject vehicles are safe and are not defective."

Chrysler feels that the NHTSA'S opinion is based on "incomplete" analysis of data according to the Associated Press.

The refusal could be a negotiating tactic, and Chrysler said in a press statement they are motivated to work with the NHTSA to resolve the issue.

The NHTSA opened an investigation into the vehicles back in August 2010 at the request of the Center for Auto Safety, an advocacy group.

The group feels that the SUVs' gas tanks are positioned below the rear bumper and behind the rear axle, meaning the vehicles are "susceptible to rupture and spill gasoline in a rear-end crash" according to the Associated Press.

The gas tank was called a "terrible design" by Clarence Ditlow, the center's director. The group has sent a number of letters calling for the vehicle to be recalled.

Chrysler said its own studies show that there are "fewer than one fire incident for every million years of vehicle operation" according to Chrysler.

"The rate is similar to comparable vehicles produced and sold during the time in question," Chrysler said in the statement.

When the investigation was revealed three years ago, NHTSA said it had found 44 Grand Cherokee crashes and 55 deaths since 1992. Approximately 10 crashes and 13 deaths were likely caused by rear-end crashes, the NHTSA reported.

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