SRS DTC Troubleshooting: 44-1x
  1. Check resistance between the No. 27 terminal of SRS unit connector B (28P) and body ground, and between the No. 28 terminal and body ground. There should be an open circuit or at least 1 MΩ.
Is the resistance as specified?
YES -
Go to Step 13 .
NO -
Short to ground in the floor wire harness; replace the floor wire harness.■
  1. Reconnect the negative cable to the battery.
  1. Turn the ignition switch ON (II).