Yes, priced out OEM and that is why I started this thread....to look for cheaper options. I guess a local upholstery shop is the way to go.Acura does sell the foam, but it is obscenely expensive. Basically $800ish per seat.
81532-S3V-A31 : Driver bottom
81522-S3V-A52 : Driver back
81132-S3V-A51 : Passenger bottom
81122-S3V-A34 : Passenger back
If you want genuine Acura foam, then I'd grab it from a junk yard. Otherwise, I'd go to an upholstery shop and they can make you custom foam for waaaay less.
Worked well, and is holding up just fine.