Steering Lock Replacement

Remove the steering column (see STEERING COLUMN REMOVAL AND INSTALLATION )
Center-punch both of the shear bolts, and drill their heads off with a 5 mm (3/16 in) drill bit Be careful not to damage the switch body when removing the shear bolts

Fig 1: Drilling Shear Bolts Heads
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Remove the shear bolts from the switch body
Install the switch body without the key inserted
Loosely tighten the new shear bolts
Insert the ignition key, and check for proper operation of the steering wheel lock and that the ignition key turns freely
Tighten the shear bolts (A) until the hex heads (B) twist off

Fig 2: Identifying Shear Bolts Positions
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Rewrite the new immobilizer control unit-receiver (see IMMOBILIZER KEY REGISTRATION ), and make sure the immobilizer system works properly
Install the steering column (see INSTALLATION )