The Office of Defects Investigation (ODI) opened PE14-033 to investigate 24 complaints alleging loss of power steering while driving in model year (MY) 2013 Honda Accord vehicles equipped with electric power steering (EPS).Analysis of service data for the original 24 complaints and 33 additional complaints received after PE14-033 was opened found that 85 percent of the vehicles with diagnostic trouble codes available to identify the faulty component had a code indicating torque sensor failure (DTC 53).In its response to ODI's information request letter for PE14-033, Honda identified two manufacturing process conditions that may have affected the quality of some early production torque sensors.Analysis of warranty returns and manufacturing processes determined that a relatively small number of torque sensors were potentially affected by the conditions, which were corrected by the supplier (Bourns) relatively early in production.Analysis of warranty data indicates that both conditions were early-life failure concerns and most of the affected sensors have already failed, resulting in a cumulative failure rate of less than 0.2 percent.Of the 20 VOQ's that appear to be related to torque sensor failure, 6 reported failure dates in 2013, 12 in 2014, and just 2 to date in 2015.ODI's analysis identified 2 minor crashes with no injuries that may have been related to torque sensor failure in the subject vehicles.This investigation is closed because the low failure rate and a declining trend indicate that failures are rare.The closing of this preliminary evaluation does not constitute a determination that no defect exists or that power steering failures do not present an unreasonable risk to safety. The VOQ's referenced in this resume are:10515618, 10515696, 10537336, 10542360, 10545177, 10563724, 10588425, 10595068, 10605909, 10627926, 10629629, 10630852, 10644762, 10654768, 10661240, 10664234, 10667364, 10672452, 10676256, and 10695191