THIS PE WAS OPENED BASED ON 10 CONSUMER COMPLAINTS IN THE ODI DATABASE ALLEGING THAT THE POWER ASSISTED SEATS WERE FAILING IN CERTAIN 1998-2002 HONDA ACCORD VEHICLES.FAILURES ARE CONCENTRATED IN THE 1998-99 MODEL YEAR VEHICLES.THE BRACKET THAT ATTACHES THE SEAT BOTTOM TO THE SEAT BASE IS FRACTURING DUE TO: 1-THE WELD CONDITION OF BRACKET, 2-THE DRIVERS WEIGHT, AND 3-THE IMPACT ON THE SEAT WHEN THE DRIVER ENTERS THE VEHICLE AND SITS DOWN.OVER TIME THE BRACKET THAT ATTACHES THE SEAT MAY FAIL AT THE LEFT FRONT CORNER OF THE SEAT BOTTOM.THE OTHER 3 POINTS OF ATTACHMENT OF THE SEAT BOTTOM TO THE SEAT BASE STAY ATTACHED AND THE SEAT MOVEMENT IS LIMITED.THE ATTACHMENT OF THE SEAT BOTTOM TO THE SEAT BACK DOES NOT FAIL.THE CONDITION IS MOST APPARENT DURING RAPID ACCELERATION CAUSING THE SEAT TO TILT REARWARD.ALTHOUGH A FEW COMPLAINTS REPORT CONCERN OVER LOSS OF VEHICLE CONTROL, NO LOSS OF CONTROL INCIDENTS, CRASHES OR INJURIES ARE REPORTED.IN RESPONSE TO CUSTOMER COMPLAINTS, HONDA WILL PROVIDE OWNERS OF 1998 AND SOME 1999 ACCORDS A NO-COST REINFORCEMENT FOR THE SEAT AT THE LEFT FRONT CORNER.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 A SAFETY-RELATED DEFECT DOES NOT EXIST.THE AGENCY WILL TAKE FURTHER ACTION IF WARRANTED BY THE CIRCUMSTANCES.