My 2001 Acura CL Type S won't start. It has been

SOURCE: the car won't start; lights,

Check the starter and the starter relay or fuse. A client of mines car was doing the same thing, it ended up being two issues, the starter not working anymore, and a relay that was bad. If I am not mistaken everything should be labeled in the fuse box under the hood and will tell you where the fuse/ relay is for your vehicle

SOURCE: 2003 Toyota 4runner dies and won't re-start easily

CHECK FOR SIGNS OF MICE IN AND AROUND THE FUSE BOX AND AIR CLEANER AREA. SOUNDS LIKE A CHEWED WIRE OR 6

SOURCE: 2003 Toyota 4runner dies/won't start

CHECK FUSE FOR START ASSIST RELAY

SOURCE: 2001 Saturn SC2 Electrical issue

I had the same problem in a 1997 SC2.  Turns out that finicky/broken door lock/unlock switches were causing an intermittent short.
I removed the 20A fuses to these locks in the switch panel under the radio.  Problem fixed.

SOURCE: 1997 Acura Cl will not start but everything else works

Try disconnecting the battery cable again, but leave it off for at least 10 minutes. That will reset the computer, not sure if it will help w/ theft system though. Good Luck, Also try locking and unlocking the driver door w/ the key (not a remote) this may work.