SRS - MES Location on a USDM 1995 Honda Accord EX 4 door 4 cyl.

Locating the MES connector for the Safety Restraint System (SRS)

DISCLAIMER & WARNING!!! MUST READ: Working on or near the Safety Restrain System (SRS) or Airbags can be very dangerous which can result from severe injuries or death. Only a professional licensed mechanic should work on or near an SRS system. The notes and pictures on this site are for reference only. The SRS system should always be professionally disabled prior to any work on or near the SRS system and airbags. My air bags were both already deployed so I was safe in working on this. Consult a professional mechanic for SRS disabling. Intended for OFF ROAD USE ONLY

Above: You’re looking at the driver’s side with the knee bolster and panel removed. You should be able to see the MES connector without removing the bolster and panel.
Below:  There is a service connector cover (plug cover) that can be removed from the MES connector. 

Some people have used the following method to reset the SRS light when they have replaced their airbags and control module.. However, I have no idea if this works or not because both of my airbags were deployed and in order for the SRS to reset you need to have two working airbags and SRS control module which doesn’t have any blown resistors. Also, remember my warning about working on the SRS system as you could potentially deploy your airbags which could result in serious injury or death so if you’re not a professional licensed mechanic you should take this job to one.
The following instructions are for reference only. USE AT YOUR OWN RISK!!!
The following instructions were copied with permission from hondaswap.com at this link.
1. turn ignition switch off, remove service connector cover (yellow plug cover pictured above.)
2. connect (jump) the MES (Memory Erase Signal) connector (this is 2 pin connector wrapped on yellow plugged in the front of the underdash fuse box)
3. turn ignition switch on
4. SRS light will come on for 6 secs then go out, remove the jumper within 4 secs after the light goes out.
5. the SRS light will come on again, reconnect the jumper within 4 secs after the light has come on.
6. the SRS light will go off, remove the jumper with in 4 secs after the light has gone off.
7. the SRS light will blink 2 times indicating the memory is reset.
8. Turn the ignition switch to off and wait for 10 seconds.

END OF TECH NOTE