I PURCHASED A 2013 HONDA ACCORD AFTER MY FORMER CAR WAS REAR ENDED AND I SUFFERED SEVERE WHIPLASH AND BACK PAIN. AS A RESULT OF THIS I DID NOT REALIZE THE POOR DESIGN OF THE SEAT, AND MORE SPECIFICALLY THE HEAD RESTS. IN MY TEST DRIVE LASTING 10 - 15 MINUTES I DID NOT NOTICE IT, BUT AFTER TWO WEEKS OF OWNERSHIP AND DRIVING THE CAR 1 HOUR EACH WAY TO AND FROM WORK, I HAVE NOTICED THAT THE HEAD REST STICKS OUT SO FAR THAT IT IS IMPOSSIBLE TO GET COMFORTABLE IN THE CAR, AND ADDITIONALLY, IT HURT THE THORACIC PORTION OF MY MIDDLE BACK. I KNOW THIS, BECAUSE ALTHOUGH I AM STILL IN PHYSICAL THERAPY, ON THE WEEKEND WHEN I DON'T DRIVE THE CAR MY BACK HURTS MUCH LESS THAN IT DOES DURING THE WEEK WHEN I MAKE MY COMMUTE TO WORK. ADDITIONALLY THIS WEEKEND MY WIFE WAS A PASSENGER IN THE CAR FOR A LONG DRIVE AND SHE SUFFERED FROM THE SAME PAIN THAT I SUFFERED FROM. IT IS SO BAD, WE HAD TO CUT OUR TRIP SHORT. I CONTACTED THE DEALER SHIP WHERE I PURCHASED THE CAR AND THEY STATED THAT THIS IS NOT A DEFECT BUT A REQUIREMENT BY THE US GOVERNMENT. THEREFORE I AM CONTACTING YOU CONCERNING HELP IN RESOLVING THIS ISSUE. *TR