All these cars need valve adjustments. There is not a single Honda-made engine that I've encountered that didn't need a valve adjustment when I checked.
What is the point of modifying your engine if the valves aren't opening all the way?
Usually the exhaust side is very loose meaning they aren't opening very much. Also, there is a lot of inconsistency between one cylinder and the others. You want each cylinder to have the same air and fuel for max power, reliability, fuel economy, and lowest emissions.
Here's how you do it. This is a GSR but the LS is similar. You can go to hondahookup and download the manual as well.
http://www.civic-eg.com/causeforalarm/B18C1/index.php