Honda Accord Sedan 2007 Owner's Manual page 260

Trying to lif t or tow your vehicle by the
bumpers will cause serious damage.
The bumpers are not designed to
support the vehicle's weight.
The steering system can be damaged if
the steering wheel is locked. Leave the
ignition switch in the ACCESSORY (I)
position, and make sure the steering
wheel turns f reely bef ore you begin
towing.
Emergency Towing
263